TMI Blog1983 (5) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : I.J. Rao]. - This matter originally was a revision petition which has been transferred to the Appellate Tribunal and is taken up as an appeal for consideration. 2. The origin of the matter is the order passed by the Assistant Collector of Central Excise, Calcutta XII Division, wherein he held that the assessee did not file a classification list and obtain approval for the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . This proves that the goods were not properly classified before its removal from the factory. The issue is whether the gunny cuttings removed by the appellant are exempted in terms of Notification No. 71/72 dated 17.3.1972 and whether the gunny cuttings were below 92 cms. in each case. The appellants failed to establish with evidence, documentary or otherwise that the gunny cuttings removed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quently no classifications need be filed. He also submitted that the show-cause notice is time-barred and that the Department had at no stage adduced any evidence whatsoever that gunny cuttings removed by them did not conform to the descriptions given in the gate passes as being below 92 centimeters. Shri Kampani submitted that in the absence of any evidence the demand for duty is incorrect. He al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igation, statements or other documentary material to support the allegation that what the Appellant cleared was not the same as mentioned in the gate passes and that these goods were not covered by the exemption notifications. There is no material on which the demand for duty can be sustained in these circumstances. Taking note of all these facts, we allow the appeal. - - TaxTMI - TMITax - Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
