TMI Blog2018 (2) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... hey are doing job work, i.e., 100% polyester yarn to M/s Kousalya Thread Mills, Tiruppur, under Rule 57 F (4) transactions and apart from that, they are doing job work of Bleaching and Dyeing for the knitted fabrics and not doing the same process for woven fabrics. Appropriate declaration under Rule 173 (B) was also filed, mentioning the relevant details and furnishing the necessary declaration. The application filed before the Settlement Commission ought not to have been rejected at the threshold - matter is remanded to the first respondent/ Customs & Central Excise Settlement Commission for fresh consideration, with the direction to entertain the application and take a decision on merits - petition allowed by way of remand. - Writ Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allow the application to be proceeded with, in terms of Section 32 F (1) of the Act, as the petitioner did not satisfy the condition in Clause (a) of Section 32 E (1) (a). The said condition being that, the applicant should have filed returns, showing production, clearance and Central excise duty paid in the prescribed manner. The explanation offered by the petitioner appears to have not been considered in the proper perspective by the Settlement Commission. The Court is convinced to make such observation, in the light of the communication between the petitioner and the Superintendent of Central Excise, Range I, Tiruppur, by letter dated 30.03.1999. The petitioner informed the Central Excise Department that, they are dyeing cotton yarn, co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing of dyeing blended yarn in the last year, so, they did not file 173 B during that period, and in future, they will commence processing of blended yearn and they will file 173 B return. The petitioner specifically mentioned that they are doing job work, i.e., 100% polyester yarn to M/s Kousalya Thread Mills, Tiruppur, under Rule 57 F (4) transactions and apart from that, they are doing job work of Bleaching and Dyeing for the knitted fabrics and not doing the same process for woven fabrics. Appropriate declaration under Rule 173 (B) was also filed, mentioning the relevant details and furnishing the necessary declaration. If the correspondence between the petitioner and Superintendent of Central Excise is considered, it will be required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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