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2000 (4) TMI 671 - AT - Central Excise
The judgment is about an application for waiver of deposit of duty and penalty under Section 11AC of the Act. The duty and penalty were imposed on synthetic textile fabrics classifiable under Heading 59.29 till 16-3-1995 and under Heading 59.11 thereafter. The applicant argued that the fabrics were not processed after weaving and should be classified under Chapter 54. The departmental representative argued that the fabrics were used for technical purposes and the extended period was rightly invoked. The Tribunal found it difficult to believe that the applicant was unaware of the predominant use of the fabrics and waived the deposit of duty and penalty, staying their recovery.
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