TMI Blog2002 (8) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Gowri Shankar, Member (T)]. Appeal taken up for disposal after waiving deposit. 2. In the order impugned in this appeal, the Commissioner has demanded duty of Rs. 1,66,29,950/-, and imposed a penalty of equivalent amount on the appellant. He finds that the appellant did not pay duty on the processes of warping and winding, which have been deemed to be manufacture by Note 1 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eturns that it filed in respect of these goods that the duty has been paid on the yarn at spindle stage and the consignee was its weaving department. The jurisdictional officers would not have escaped the knowledge that the appellant was a composite mill in which spinning and weaving both were carried out; they could also not have but known that yarn on spindle, which is the form in which it emerg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atements, which we have briefly described in the preceding paragraph, were placed before the Commissioner. Even so, the Commissioner has merely dismissed the claim on limitation on the ground that the classification list was not filed. If sufficient information were made known to the officers of the department by any means of the intended activity, the fact that the classification list was not fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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