1990 (1) TMI 88

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..... lls and is engaged in the business of manufacturing textile goods. During the process of manufacturing cotton fabrics, at the stage when cotton yarn is removed from the cones for the purpose of beaming, there is always some wastage of cotton yarn. Such waste cotton, which is also known as hard-waste, cannot be used for manufacturing the end-product and, therefore, the same is disposed of as waste .....

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..... yarn only on payment of duty and threatened to take action, if such yarn was cleared by the petitioner-company without payment of proper duty. The petitioner-company has, therefore, filed this petition challenging the said threatened action. 2. What is contended by the learned Advocate for the petitioner is that the petitioner's classification having been approved by the Assistant Collector, the .....

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..... xcise merely brought to the notice of the petitioner that he would be taking action, if the duty is not paid, and that it is not an order whereby any demand of excise duty has been made. He also submitted that even after such a letter, no action by way of recovery was taken in case of non-payment of duty but only show cause notices have been issued. Reading the letter as it is and also considering .....

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