9911796707
TMI Blog1999 (2) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... Aruna Gupta, learned JDR who submits that the issue has already been examined in great length by the Tribunal in the case of Singaravelar Spinning Mills Pvt. Ltd. & Others are reported in 1999 (105) E.L.T. 630 (Tribunal). 2. The main contention of the appellant was that the process of manufacture commenced in 1980 and it took eight long years to erect the machine part by part and various processes disclosed that finally erected machine was not a movable property but an immovable property. 3. The Second ground urged was that the demands are barred by time as they had intimated as back as 1974 through their letter dated 6-12-1974 about their proposal to instal an additional equipment/machinery at their factory to achieve the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to the stage of carding/combing. Learned Advocate submits that carded/combed cotton after being so treated on the carding/combing machine, is rendered some amount of twist in the simplex machine and it is only then that it can be wound on bobbins. It is his simplex bobbins which were treated as marketable as per the evidence of the department and as per the best of this respondents' knowledge. Since, this simplex bobbins product is not combed/carded cotton, which does not have any twist whatsoever, therefore evidence is not material to the issue in their case. Learned Advocate submits that since to the best of their knowledge the goods relied upon as marketable were different than carded/combed cotton and since before passing the Order-in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es upon which it is based and to respond to the same before the original authority. In doing so, the learned Advocate has given a reasonable explanation to back his request. This explanation is that normally carded/combed cotton is in slivers and is temporarily stored in the factory in drums but if it is transported the fibres can again get jumbled-up thus loosing their carding and combing. Therefore, what is traded is after imparting a twist to this sliver in the simplex machine whereby the fibres can be then wound on bobbins. I find on a perusal of the said decision that in the case of evidences with respect to M/s. Hi-Life Textiles Pvt. Ltd., the description of the goods given by Revenue has evidence as "17400 kgs of the cotton simplex b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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