9911796707
TMI Blog1997 (8) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... R, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - These are appeals against the order of Collector of Central Excise (Appeals), Chandigarh dated 30-5-1991. 2. Learned counsel stated that the appellants are engaged in the manufacture of Vulcanised Rubber Spindle Drive Power Transmission Belts in which rubber compound content is less than 25% by weight falling und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 3. He stated that since the appellants do not have the facility of undertaking the process mentioned at Sr. No. (a) to (d) above, therefore, the appellants purchase the rubberised (vulcanised) fabric from M/s. K.F. Beltings Private Limited, Kapurthala and other processes are undertaken by the appellants themselves. 4. He further stated that the appellants submitted nine classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cess changed nor there was any change in the law. Therefore, there was no justification for change of classification. 7. However, under instructions now, he is not pressing the classification issue and seeking leave to make an alternative plea that the Modvat benefit to which they were otherwise eligible may, however, be allowed. 8. Learned DR drew attention to the impugned orders and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d procedure which had been reversed under orders of the officers may be allowed to be recredited if classification is changed and reiterated that this request may be allowed. 11. We have considered the above submissions. We observe that since the appellants are no longer pressing the issues relating to classification, we are not called upon to make any observations or pass any further orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erned to examine the matter in the light of above observations and allow the benefit, as may be due. 13. In this connection, the Tribunal's observations repeatedly made in a series of cases that minor procedural infractions should not be allowed to come in the way of granting a substantial benefit, if otherwise due may also be kept in mind and information, if any required may be allowed to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
