9911796707
TMI Blog1984 (11) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants in their appeal petition and urged during personal hearing on 16-11-1984. 2. Mr. R.R. Goyal, Manager, Excise & Customs of the appellant firm says that they were maintaining a Sample Register. In terms of Notification No. 171/70, dated 21-11-1970 they are entitled to 8 meters of 'hessian cloth/sacking cloth per shift per quality. They draw the sample and maintain a Sample Registe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... boratory are duly recorded when such samples were taken for reprocessing necessary remark in this effect are also given duly attested by the Laboratory-in-charge and the Spinning Master. The sample register are regularly produced before excise authorities. No objection was raised earlier. The duty was demanded for the first time in a letter dated 15-9-1978 of the Superintendent, C.Ex., Range-7/XII ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... samples has never been confirmed by the Assistant Collector and the demand raised by the Supdt. in his letter, dated 15-9-1978 is time barred appear to be true. The R.G. 1 point for jute manufacture being at the baling stage, unless there is a Trade Notice requiring the appellants to show the samples drawn at the Loom stage in the G.I and R.T. 12, there is no justification in demanding the duty. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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