TMI Blog2008 (5) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... C. Rajadas, SDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - These three appeals arise before us for the second time. Appeals had been filed by M/s Sri Rama Poly Bags (SRP), the assessee, against demand of Rs. 7,60,544/- being duty due on HDPE tapes, cleared during 1-3-86 to 17-2-89 and penalty of Rs. 1.5 lakhs on SRP. Shri S.R. Selvaraj, Managing Partner of SRP and Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is available only to goods of chapter heading 5406. In the appeals before us two issues are raised by the appellants. First issue concerns the competence of the Commissioner to adjudicate the dispute on remand of the case originally decided by the Deputy Commissioner. Second and the main issue is the eligibility of the assessee s products, plastic tapes to the exemption extended to products a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Wool tops or yarn of wool. In the Raj Pack Well v. UOI (supra) it was decided that classification of HDPE tapes under CSH 5406 was not correct. They were classifiable under CSH 3923.90 and eligible for exemption under Notification No. 221/86. The Hon ble High Court of Madhya Pradesh observed as follows : the HDPE bags are the bags woven by the plastic strips and they, therefore, are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore set aside the demand and penalties. 4.1 As regards the other issue, CBEC periodically issues orders defining the monetary jurisdiction of officers to adjudge confiscation of goods, demand duty not levied etc. The competent authority as per the latest Circular may decide the issue in de novo proceedings in the light of our findings above. No doubt the assessee shall be afforded an adequate o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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