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TMI Blog1985 (6) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : K.L. Rekhi, Member (T)] . - The appellants have, by their letter dated 15-2-1985, informed that they do not propose to present their case in person. They have requested that the matter may be decided on merits on the basis of their written submissions. 2. We have accordingly taken up the matter, heard the Department's Representative and examined the records. The facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revision application before the Central Government (since transferred to this Tribunal and taken up as this appeal). Simultaneously, the appellants applied for consequential refund of Rs.5,184/- on 12-12-1980 to get the relief ordered by the Appellate Collector. The Assistant Collector kept quiet for about one and a half years. After Section 51 of the Finance Act, 1982 was enacted in May, 1982 wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emovals for captive consumption, whether by continuous process or otherwise, beyond the pale of doubt. The appellants had never contested the charge as such. The dispute between them and the Department was only on the question whether the charge should be on the sized weight of the yarn or on its unsized weight. Though the question was decided against them by the Appellate Collector on 8-2-1980, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .O.I. & Others. In the Delhi High Court judgment cited at (2) above, the question was considered in the context of the amended Rules 9 and 49 and Section 51 of the Finance Act, 1982. The High Court, in paragraph 30 of their judgment, held that sizing was a preparatory process in the course of weaving of fabrics. All the three High Courts held that in the case of a mill spinning yarn and then remo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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