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ARCHANA WADHWA, K.K.BHATIA
Indian Rayon & Industries Ltd. – Appellant
Versus
Commissioner of Central Excise, Kolkata-IV – Respondent
Per Archana Wadhwa : The appellant company is engaged in the manufacture of Polished and Glazed Flax Yarn. During the period material for the purposes of the present appeal, they were clearing the said Yarn, after paying duty under Heading 53.01 in accordance with the approved Classification Lists. However, they were issued a show cause notice on 4.3.93 alleging that the said Polished and Glazed Yarn was properly classifiable under Heading 56.07 and not under Heading 53.01. Accordingly, the notice proposed to confirm the differential demand of duty of Rs. 38,46,390.00 (Rupees thirty-eight lakh forty-six thousand three hundred ninety) in respect of Flax Yarn cleared by the appellant company during the period from February, 1988 to September, 1992, along with the imposition of personal penalty. The show cause notice culminated into the impugned Order passed by the Commissioner of Central Excise, Kolkata-IV vide which after rejecting the appellants' contention on the proper classification as also on the point of limitation, the adjudicating authority confirmed the demand of duty, as proposed in the notice, and also imposed personal penalty of Rs. 10.00 lakh (Rupees ten lakh) unde
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