TMI Blog2013 (6) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of Rs.11.20 crores, as is clear from the said letter dated 5.4.2013 of the Asstt. Commissioner & as submitted that even for the subsequent period, the efforts are being made at the association level, for the issuance of Section 11 C-notifications also confirmed by another Advocate, Shri Prabhat Kumar submits that on behalf of the association, he is pursuing the matter before the Ministry for the issuance of Section 11 C notification though he fairly admits that no survey stands floated by the Ministry Thus it is deemed fit to dispense with the condition of pre-deposit of balance amount of duties and entire amount of penalties and stay the recovery of the same during the pendency of the appeals. - Excise Stay No. 1878/2012, E/Stay/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... melt, distribution of melt, formation of Tow, heat setting of Tow, splitting the Tow before crimping, crimping, cutting crimped Tow to get Polyester Staple Fibre, packing." 3. The dispute in the matter is as to whether the above process adopted by the appellant amounts to manufacture or not. During the relevant period, the applicant was clearing the goods without payment of duty in terms of the Tribunal's decision in the case of GPL Polyfils Ltd. reported in 2005 (183) ELT 27 (Tribunal) which held that no manufacture was involved. The said order of the Tribunal was accepted by the Revenue and no appeal was filed their against. 4. Subsequently, the Central Board of Excise and Customs issued a circular No.929/19/2010-CX dated 29.06.2010. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruck down, the damage and harm has been caused. There is merit in the contention of the petitioners in this regard. The situation, we think, can be redeemed by giving two directions. Firstly, the Revenue authorities will examine the contentions raised by the petitioners without being influenced or treating the circular as binding. The Revenue/adjudicatory authorities will independently apply their mind and take into consideration the decision of the Tribunal in GPL Polyfils Ltd. (supra). They will also examine whether the said decision is applicable or state if they feel that there are good grounds and reasons (i.e. just cause) why the said decision should not be applied and questioned in appeal etc. The circular will be read as a guideline ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s stage, both the sides agree that the Tribunal's above referred decision covered the issues. However, our attention stands drawn to the amendment made in law vide Section 142 of the Finance Act, 2012 which inserted a Chapter Note in Chapter 54 w.e.f. 29.06.2010 i.e. w.e.f. 29.06.2010 classifying the Polyester Staple Fibre and Polyester Fibre Yarn manufactured from plastic and plastic waste as classifiable under Chapter 54 or Chapter 55 as the case may be. 6. The contention of the appellant is that the said amendment, in any case, is applicable from June. 2010, whereas the period involved in the present appeals is from April, 2009 to March, 2012. As such, period prior to June, 2010 would be covered by the Tribunal's decision in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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