2000 (7) TMI 417 - AT - Central Excise

Summary

The case involves a demand of duty on alleged shortage of yarn found during physical verification of stock. The appellants argued that waste generated during conversion to multi-folded yarn should not incur additional duty. The tribunal found a lack of clarity on whether the shortage was of single ply yarn or multi-folded yarn, remanding the case for further examination. The appeal was allowed by way of remand.