TMI Blog2008 (7) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... n to hank yarn - in view of Circular No. 72/88-CX-6, demands is to be kept pending till a final decision is communicated in this matter – demand raised without taking notice of final communication (Circular No. 628 /19/2002), is not justified - EDM/1/2005 - A/755/KOL/2008 - Dated:- 17-7-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) S/Shri J.P. Khaitan, Sr. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alf of the Appellants, referred to this question which was raised by the statutory audit. The said letter also states that it was the view of the Department that if duty is charged at the earlier stage, exemption granted to hank yarn which is only used in the hand- loom sector would become meaningless. The said letter further states that the opinion of the Attorney General has been sought through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ials to take out the call book cases and decide the same. Shri Khaitan states that not only the impugned order-in-original was passed before issue of the said Circular dated 19-3-2002, the lower appellate Authority while deciding the Appeal ex parte has also not taken into account the said Circular. 3. In view of the foregoing, since the Authorities below have decided the demand notices agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch reduced the pre-deposit amount from Rs. 6,00,000/- (Rupees Six Lakhs only) to Rs. 4,00,000/- (Rupees Four Lakhs only) and restored the Appeal to be heard on merit. Shri Khaitan prays that since the Appeal has now been decided and the matter has been remanded to the original Authority amount of Rs. 4,00,000/- (Rupees Four Lakhs only) pre-deposited with the Assistant Registrar of the Tribunal sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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