1986 (9) TMI 313

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..... n, Vice President]. - The captioned appeal was originally filed as a revision application before the Central Government which, under Section 35P of the Central Excises and Salt Act, 1944, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it. 2. The Department s allegation against the appellants was that a quantity of 107.895 kgs. of synthe .....

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..... ng processes. Accordingly, he demanded duty on the said quantity of yarn from the appellants. The Collector s order was upheld by the Central Board of Excise and Customs by its impugned order dated 28-11-1980. 3. We have heard Shri Prem Nath Gupta, Managing Partner of the firm for the appellants and Shri Vineet Kumar, Sr. D.R. for the respondent. 4. The dispute before us is in respect of hand .....

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