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TMI Blog1995 (4) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (T)]. - This appeal is against the order of the Collector of Central Excise (Appeals), Trichy. Under the impugned order the lower appellate authority has confirmed the duty demand of Rs. 44,499.34 in respect of the yarn which was not accounted for by the appellants and also a penalty of Rs. 10,000/- levied on the appellants by the original authority. 2. Shri Raghavan, the learned Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the weight arrived through a formula with reference to the counts. He fairly conceded that in regard to the defective weighing scale and the tare weight, the appellants did not produce any substantive evidence that over a period the scale as such was defective and that tare weight as taken into consideration was not uniform. He pleaded that in the normal course, there is no uniformity in the weigh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such yarn for the purpose of assessment of Central Excise duty. [CBE & C letter F. No. 261/18/85-CX. 6, dated 14-5-1987 page 52.23 of the Tariff]" No trade notice or any circular has been produced by the learned Counsel in support of his plea. 3. The learned DR for the department has pleaded that the learned lower appellate authority has passed a reasoned order and he adopted the reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s permitted by the authorities. This tolerance, it has to be seen is only to allow margin for the purpose of assessment of the yarn of a particular count as there is likelihood that when machines are adjusted for manufacture of a particular count of cotton yarn the production that emerges may not be exactly of the same count but may vary for a particular lot. It is not possible to believe that mar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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