9911796707
TMI Blog1998 (5) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : A.C.C. Unni, Member (J)]. - These are two appeals filed by (1) M/s. Solapur Zill Vinkar Sehkari Federation and (2) by the Chairman of the Federation against the order dated 31-7-1989 passed by the Addl. Collector, Aurangabad. 2. When the matter was called none was present for the appellants but it is seen from the record that the appellants have by letter dated 6-5- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... starch, gummy matter and other inorganic siliceous material used by book binders for covering books on outer side is classifiable under Heading 5901 of the Central Excise Tariff Act. We find from the written submissions filed by the appellants that they have relied on the decision of the Tribunal in C.C.E. v. Sunita Textiles Ltd. reported in 1993 (67) E.L.T. 932 (T) in which the Tribunal had held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1986 and therefore the demand issued on 23-9-1988 was beyond period of 6 months as there was no suppression of facts. They have submitted that the fact of approval of classification list wherein the proper central excise officers have clearly certified that they have verified the fabrics would show that the Department was aware of the nature of the fabrics. They have also contended that the fabric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficers have certified that they have verified the fabrics, on a perusal of a copy of the classification list at Exhibit 15, Page 59 of the appeal papers, there is nothing to show that the concerned Excise Officer has given any certificate to that effect or that he has verified the fabric. The only verification that has been given by the Central Excise Officer in charge is to the effect "verified ..... X X X X Extracts X X X X X X X X Extracts X X X X
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