9911796707
TMI Blog1987 (7) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... or of Central Excise (Appeals) Bombay which matter has since been transferred to this Tribunal for being dealt with as an appeal by the department before this Tribunal. The facts of the case are that the appellants applied for a refund of Rs. 15,789.40 of duty paid on drill cloth on the ground that they had paid full rate of duty on the goods whereas they were entitled to a refund at the rate of 50% reduced rate of duty as per Clause (v) of Notification 226/77, dated 15-7-1977, according to which a concessional rate of duty for drill as defined from time to time by the Textile Commissioner under the Cotton Textile (Control) Order, 1948, for which maximum ex-factory price had not been specified by the Textile Commissioner under the said orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factor was given as between 4 Ozs. and 8.5 Ozs. and the weaves were given as 2/1 or 1/2. Another aspect in the 1968 definition was that it should be woven with yarn of average count not exceeding 34.49s. Thus, the Department Representative pointed out the ingredients in the definitions of 1964 and 1967 were different from that of 1968. He pointed out that the appellants had stated in their reply of Show Cause Notice that the drill manufactured by them had weight per sq. yard not less than 5 Ozs. and the Departmental Representative observed that non-controlled drill by definition should not be less than 5 Ozs. By this, according to him, their product would fall under controlled item and not non-controlled drill. He also questioned the disti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Notice. He submitted that there were two orders of the Textile Commissioner, one issued on 13-10-1964 as amended and another on 2-5-1968. The first order defined drill and the second defined controlled drill. He stated that it was important to note that the Notification 226/77 contained only the term drill in clause (iv) thereof and the expression controlled drill was introduced only by Notification 301/79. Clause V of the Notification was also amended by introducing this expression. The refund claims in this appeal are of October and November, 1979, prior to the issue of the amending Notification 301/79. Therefore, the respondent's claims are covered by the Central Excise Notification 226/77. It was his argument that the definition of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India, in para 4, it has been stated that no other drill but drill of specifications of controlled cloth for which no maximum price is fixed alone would be eligible for exemption under the above cited provision of Notification 226/77, dated 15-7-1977, and that drill of 3/1 or 1/3 will not be eligible for exemption as Notification CER/1/66, dated 5-1-1967 of Textile Commissioner was amended/by Notification CER/1/69, dated 4-10-1969. 5. The respondent's case is that, at the material time, there was no controlled drill at all and that the term "controlled drill" was introduced as per Textile Control Order CER/1/68, dated 2-5-1968 which was incorporated in Central Excise Notification 301/79, dated 30-11-1979. 6. We observe that this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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