ADITYA MILLS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) By this writ petition, the petitioners seek to challenge the validity of judgment and order dated 15th October 1999 passed by CEGAT in Appeal No. CD(Bom.)-218,286/86 .

(2.) The facts giving rise to this petition, briefly, are as follows :

(3.) Mr. Diwan, the learned Counsel appearing for the petitioners, vehemently urged that in the present matter there is no evidence whatsoever to indicate that the yarn was manufactured out of waste fibre. Mr. Diwan contended that in the present matter the declaration submitted by the petitioners clearly indicated that the yarn was manufactured out of first quality (virgin) fibre. In particular, he relied upon the certificate dated 31st October 1984 issued by SASMIRA in which it has been stated that it was not possible to find out whether the fibre used in the blended yarn was virgin or not because the characteristic of the yarn is likely to be affected while manufacturing the yarn particularly when it undergoes the chemical treatment. It was further urged on behalf of the petitioners that since the yarn was manufactured from waste which has been duly processed, the same was made from first quality fibre. It was also urged that there was no definite meaning assigned to the expression virgin fibre. It was, therefore, contended that in the present matter looking to the facts and circumstances of the case, the penalty imposed was not warranted.