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TMI Blog1997 (5) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. These are five appeals filed by the assessee involving common issues, therefore, they are clubbed together and are being disposed of by this common order. 2. Heard both sides. Shri Ashok Sagar, ld. Advocate appearing for the appellants submitted that following issues are involved in these appeals :- (1) Whether waste cott ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up to the stage of taking the yarn for weaving in the case of Morarjee Gokuldas Spinning and Weaving Mills reported in 1992 (57) E.L.T. 454 and in the case of Hindustan Spinning and Weaving Mills Ltd. reported in 1992 (57) E.L.T. 282. In view of this we are not convinced with the argument advanced on behalf of the appellants on this issue. Following the earlier decisions, we hold that waste cotto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... six months prior to the issue of show cause notice. Appellants succeed on this issue. 5. We are not convinced with the arguments advanced on behalf of the appellants that inordinate delay in passing the order resulted in not giving effective opportunity to the assessee to present their case effectively. We take note of the submissions made by the ld. DR that matter was kept pending due to the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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