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TMI Blog2008 (5) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 Shri U. Sellakkan, Manager had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods 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 at Sl. No. 1 of the table to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 goods of plastic and the material used for weaving those bags being the strips of plastic made from plastic granules, the strips of plastic used for weaving the aforesaid HDPE woven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scation 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 opportunity to be heard in the matter. The appeals are allowed by remand. The appeals are disposed off. (Operative part of the Order pronounced in Open Court on 13- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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