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TMI Blog1992 (10) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... ling of the M.P. High Court in the case of Raj Packwell Ltd. v. Union of India [1990 (50) E.L.T. 201], both the stay and main appeal was directed to be listed for hearing as per law. 2. The appellants were issued with show cause notice dated 27-6-1990 in which it was alleged that on physical verification 32 bags of HDPE Granules weighing 800 kgs. were found lying in the factory premises. On further scrutiny of relevant records, it was noticed that there was a balance of 100 kgs. of HDPE tapes in their RG 1 register, while on scrutiny of records as well as private note-books lying in their factory, the officers noticed that they had manufactured and removed 10,182 kgs. of HDPE tapes from 4-5-1986 to 16-8-1986 without observing Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended that the appellants had been granted L-6 licence and that their products had been classified under Chapter Heading 5406.90 of Central Excise Tariff, 1985. 5A. The case being of clandestine removal and non-accountal the benefit of the M.P. High Court ruling on the classification will not be available to the assessee, as the question of classification under classification list 54 had been approved and had not been disposed. Shri Sindhi, learned Consultant countered the arguments by stating that the burden of classification is also on the Revenue and classification can always be corrected by raising it at anytime and the correct classification has to be applied for confirming the duty. The lower authorities are bound by the classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -3-1986. There is a further submission that on 2-4-1986, the Notification No. 221/86 was issued and according to this notification, strips of plastics as well as strips and the like of synthetic textile materials, both were exempt from duty if produced out of strips of plastics or out of film of plastics within the same factory and that duty was not leviable on such strips. This aspect of the matter is required to be examined by the lower authorities and therefore, we remand the matter to the original authority with a direction for considering this submission in the light of the classification determined by the M.P. High Court in Raj Packwell Ltd. case. The lower authorities shall also consider the grant of Modvat benefit as claimed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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