TMI Blog2016 (5) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... bags of plastic but plastic bags which are used for packaging textile materials must be clarified and with proper reasoning. As per modified or amended Letter of Permission, it was allowed to manufacture plastic bags. If the amendment is to be treated as retrospective in nature as per the Assessee, then we expected the Tribunal as last fact finding Authority to discuss as to whether that argument of the Assessee has any merit. It should have been clarified whether the Letter of Permission would govern the acts and transactions or deals in the present case or the substantial Notifications. We do not find in Tribunal's order any reference made to the relevant and germane material including terms and conditions of the Notifications, the Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing substantial questions of law: - (a) Whether in the facts and circumstances of the case, the Appellate Tribunal was justified in holding that the garbage bags of plastic manufactured by the Appellant is not covered by the LOP dated 19 November 1997 issued by the Secretariat of Industrial Approval, Ministry of Industry, Government of India? (b) Whether in the facts and circumstances of the case, the Appellate Tribunal erred in not considering the submission of the Appellant that the amendment dated 25 August 2003 to LOP dated 19 November 1997 is clarificatory and retrospective? (c) Whether in the facts and circumstances of the case, the Appellate Tribunal erred in holding that the Appellants did not fulfill the conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufactured by the Assessee is different from the garbage bag has not been clarified. There was a specific explanation given even by the Asst.Commissioner of Central Excise with regard to the Audit objection. 8. Our attention is also invited by Mr.Shah to page 77 of the Paper Book, which is a true copy of the letter dated 7 April 2006 again addressed by the Asstt.Development Commissioner, SEEPZ informing the Superintendent of Central Excise, Range IV, KalyanI Division, Bhiwandi that the Assessee's Unit by letter dated 6 March 2006 furnished a clarification pertaining to garbage bags and plastic bags from `All India Plastics Manufacturers Association', who have clarified that there would be no difference between the garbage bags of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at it indeed desires to make bags and which are utilized for collection of garbage, they may be of plastic. But there is a distinction and as rightly held by the Tribunal between garbage bag of plastic and a plastic bag. Therefore, no clarification from any authority, much less any Association can bind the Tribunal. In the circumstances, Mr.Jetly would submit that the Appeal be dismissed. 14. With the consent of both sides, we have have taken up the Appeals for final disposal. 15. The Assessee has not disputed that the Assessee was granted a Letter of Permission on 19 November 1997 by the Secretariat of Industrial Approval namely Ministry of Industry, Government of India to set up 100% export oriented unit for manufacture and export, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been referred so also of the license in favour of the Assessee, then we do not see how the Tribunal could have dismissed the argument of the Assessee in the manner done by it and in a single paragraph. If the Letter of Permission dated 19 November 1997, under which permission to set up 100% export oriented unit for manufacture and export of garbage bags of plastic, enables the Appellant/Assessee to import plastic waste/scrap without payment of duty and to use the same in manufacture of specified goods as per the Letter of Permission, then, demand of duty on the ground that the Appellant has not manufactured garbage bags of plastic but plastic bags which are used for packaging textile materials must be clarified and with proper reasoni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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