1996 (6) TMI 157

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..... same issue and hence they are proposed to be disposed of by this common order. 2. Though notices were issued to the appellants, appellant M/s. J. Kimatrai Co. have requested for dispensing with their personal appearance. The other appellant has not appeared during the personal hearing. 3. After hearing Mrs. Chavan and perusing the appeal memorandum, in view of the fact that the issue has al .....

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..... s synthetic yarn, cannot be covered by the procedure under Chapter IVA. This argument was accepted by this Bench in the aforesaid order and the appeal filed by similar parties have been allowed. 5. Mrs. Bharati Chavan, the ld. JDR, however, submits that in commercial parlance, synthetic yarn could be construed to include all man made yarns and hence, she supported the order. 6. I find that non .....

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