MODIPON FIBRES CO. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellant filed this appeal against the Order -in -Appeal passed by the Commissioner (Appeals). Brief facts of the case are that the appellants are engaged in the manufacture of filament yarn and they are availing the benefit of Notification No. 31/93 -C.E., dated 23 -2 -93. The benefit of the notification was denied for the period 23 -4 -93 to 1 -6 -93 on the ground that the yarn was of more than 210 deniers. As per the notification, the benefit is available to the yarn which is having 210 or less deniers.

(2.) THE adjudicating authority confirmed the demand and the Commissioner (Appeals) dismissed the appeal. The appellant filed appeal before the Tribunal and the Tribunal remanded the matter to the adjudicating authority for deciding afresh after following the principles of natural justice. On remand proceedings, the adjudicating authority again confirmed the demand.

(3.) THE contention of the appellant is that the sample was taken and it was not tested as per the provisions of Note 2 of Chapter 54 of Central Excise Tariff. This chapter note provides the manner to be adopted for determination of the denier. The contention is that the sample was tested by the Chief Chemist as per Indian Standard IS 7703 (Part -I) 1990 which is a distinct and different procedure. On pointing out by the appellant, the adjudicating authority again referred the matter to the Director (Revenue Laboratories) and the Director's reply vide letter dated 31 -1 -2001 by saying that both the methods are basically same. The contention is that as the sample was not tested as per the procedure prescribed under the Tariff, therefore, the benefit of notification cannot be denied by saying that denier of the yarn in question is more than 210 denier.