9911796707
TMI Blog1985 (5) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... contention of the respondent is that it contains man-made fibre of non-cellulosic origin. The Assistant Collector of Central Excise has passed an order treating the product under Item 18 III clause (ii) and on that basis demands have been issued. The petitioners by this writ petition have sought quashing of the order of the Assistant Collector as well as the consequential demands issued by respondent No. 5, Superintendent of Central Excise. 3. According to the petitioners the blended spun yarn produced by the petitioners contain man-made fibre of cellulosic origin which predominates in weight and along with that non-cellulosic waste is blended in the yarn and so it does not contain any man-made fibre of non-cellulosic origin. The order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ideration which will involve definitely a question of fact and the entire case depends on this particular finding as to whether the petitioners' product contains any man-made fibre of non-cellulosic origin or the petitioner simply used non-cellulosic waste covered under Item 18 IV. It may be stated that the non-cellulosic waste which is used by the petitioners is a waste of different stages and naturally its form and character would be of different nature. Whether that waste undergoes any process or not, culminating into fibre or not, would be questions which would need determination in the case and all these questions would be questions of such a nature which may require evidence in the form of affidavits or otherwise. The petitioners have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions and duties in a quasi-judicial manner. I would like to impress upon the Assistant Collector that he is not bound by any administrative instructions. The questions of fact and law which may be raised before him by the parties are required to be determined by him after full application of mind in an objective manner without feeling in any way controlled by any administrative instructions and he will deal with clearly and expressly the reasoning which may be advanced on behalf of the petitioners. It is only when the petitioners' reasoning is dealt with, that would show that there is application of mind by him. The above observations have been made in view of the fact that administrative instructions have been brought to my notice by the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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