1995 (10) TMI 164

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..... R, for the Appellant. Shri Gopal Prasad, Advocate, for the Respondents. [Order per : S.L. Peeran, Member (J)]. In all these appeals, common question of law and facts are involved, hence, they are all taken up together for disposal as per law. The question that arises for consideration in these appeals is as to whether the process of doubling of yarn, from single yarn to double yarn w .....

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..... the case of Bhilwara Spinners Ltd. Modern Thread (India) Ltd. s case (E/3056-3057/90-D E/3058/90-D) had contended that both the yarns fall under Item 18A of the erstwhile Tariff. In the show cause notice as well as in the petition, this fact of single ply yarn falling under Item 18A has not been disputed. However, the Collector (Appeals), in this case has gone on a different footing and has h .....

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..... s an admitted fact that the single yarn falls only under Item 18A. Therefore, they submitted that such an activity does not amount to manufacture and their appeals are required to be allowed in terms of earlier judgments of the Tribunal on this point. 3. We have heard the Learned DR, Shri Vijay Singh for the Revenue and the Learned Advocate, Shri Gopal Prasad for the assessees in these matters. .....

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..... ribunal and has held that there is no need to take a different view as expressed by different Benches of the Tribunal and that the Tribunal is required to follow the ratio of the judgment rendered in the case of Collector of Central Excise v. Banswara Syntex Ltd. as reported in 1992 (62) E.L.T. 658. 5. The Learned DR after due verification of the records accept the contention of the assessees th .....

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..... ue is no longer res integra and that the Tribunal has already concluded that doubling, twisting or multifolding of single ply yarn, cotton yarn does not amount to manufacture and on such removal to doubling section in terms of Rule 9 and 49, no duty is leviable. 8. Applying the ratio of these cited judgments, we dismiss the Revenue appeals and allow the assessees appeals by setting aside the Col .....

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