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2008 (10) TMI 531 - AT - Central ExciseClandestine production - Yarn, cotton yarn - Evidence - Statement, retracted statement - whether the Appellant’s factory during the period from 1996 to 2001 had produced only cross reel hank yarn or produced plain reel hank yarn? - Held that: - while it can be said that the Appellant have produced cross reel hank yarn on some occasions, it would be totally wrong to conclude that throughout during the period from 1996 to 2001 the Appellant company produced only cross reel hank yarn. Therefore while, the stock of yarn found in the factory premises at the time of the officer’s visit to the factory on 27-9-01 and the stock of yarn found in the premises of M/s. Komal Synthetics which on test by the CRCL was found to be cross reel hank yarn, can be treated as cross reel hank yarn, the findings of these tests cannot be applied to the other clearances. The duty can be charged only in respect of those goods, which on tests were found to be cross reel hank - matter remanded to the Commissioner for re-determination of the Appellant’s duty liability based on the above finding and re-quantification of the penalty to be imposed on the Appellants - appeal allowed by way of remand.
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