- (1.)Being aggrieved by the Order No. A/1426/WZB/2004/CI dated 6th September, 2004 of the Customs, Excise and Service Tax Appellate Tribunal, West Zone Bench at Bombay in Appeal No.C/560/04, the appellant has approached this Court by way of this appeal.
(2.)In our opinion, this case hardly involves any legal issue but we feel more concerned about the hard luck of the appellant, a manufacturer of PVC Coal Conveyor Belting made from imported Nylon Yarn. We do not propose to go into the circumstances in which the litigation had started but we start from the point which gave rise to some confusion and as a result thereof the appellant was dragged to the present litigation.
(3.)Upon hearing the learned counsel appearing for the parties and on perusal of the impugned order and other relevant orders, we find that there was some issue with regard to imposition of duty on import of Nylon Yarn. It was held by the Central Excise & Gold (Control) Appellate Tribunal, New Delhi by its order dated 5th April, 1991 that the case put forward by the appellant with regard to the classification of the goods imported by it was correct and the amount which had been demanded by the Revenue, which had been paid by the appellant under protest should be returned to the appellant upon production of evidence of end use of the imported yarn in the manufacturing of belting to the satisfaction of the concerned Assistant Collector.