Judgment

Ashok Bhan, J. —

1.The instant appeal has been filed by the Revenue under Section 35L of the Central Excise Act, 1944 against the final Judgment and Order No.1-1255/KOL/2001 dated 23rd November, 2001 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Eastern Bench, Kolkata (for short “the Tribunal”), whereby the Tribunal has set aside the Order passed by the Commissioner.

2.The three Bills of Entry which are the bone of contentions in the present case are detailed below:-

(i)Bill of Entry Sl. No. 2256 dated 30th April, 1998, per Vessel X-Press Singapore Voy-257, Rot. No. 258/98 dated 7th April, 1998, Line No. 97, Country of origin - India, Goods 135 cartons 2/64 NM Merino Wool 100% Raw White on paper cone, Assessable Value - Rs.36,63,829/-.

(ii)Bill of Entry Sl. No. 2440 dated 29th May, 1998, per Vessel S.S. Acacia V. 818, Rot No. 370/98, Line No. 154, Country of Origin - India, Goods - 20 pallets Polyester 100% Semi Dull Ring Spun Yarn for weaving NE 24/2, Assessable value - Rs.16,88,481.23

(iii)Bill of Entry Sl. No.930 dated 12th August, 1998 per Vessel Breeze, Rot. No. 549/98, Line No. 26, country of origin - India, Goods 765 Ctns. of 100% polyester yarn, As