2005 (3) TMI 131

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.... during this period manufactured polyester/nylon/filament/yarn and cotton twisted yarn. On the allegation that the respondent had wrongly cleared goods without payment of duty by availing of Notification No. 26/94 read with Notification 79/94, a show cause notice was issued against the respondent as to why duty should not be demanded in accordance with the provisions of the Central Excise Act and ....

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....ioner for the purpose of determining the factual basis of the respondent assessee's claim. The Tribunal rejected this contention and following the decisions relied upon by the respondent, upheld its contentions and set aside the demand for duty and penalty. 2. The principle enunciated by the decisions in the two cases relied upon by the Tribunal is not disputed by learned Counsel for the appellan....