9911796707
TMI Blog1998 (9) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : P.C. Jain, Member (T)]. Common order is being passed because common issue is involved. Briefly stated the facts are as follows : The appellants herein are manufacturing single ply cotton yarn and man made yarn. They are multi-folding and double-folding of same type of yarn and paying the duty on the multi-folded and double-folded yarn at the time of clearance from the factory. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. reported in 1996 (88) E.L.T. 645 (S.C.) and confirmed the demand of duty at the single yarn stage. Hence these appeals by the appellants herein. 3. Ld. Advocate Shri V. Shridharan, has submitted that reliance placed by the Revenue on the two aforesaid judgments of the Apex Court are not correct at all. In those cases, duty was being charged only at the single ply yarn and no duty was being ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1991 (53) E.L.T. 15 (Tribunal) - CCE v. Andhra Pradesh Straw Board Mills. (iii) 1992 (43) ECR 60 (Tribunal) - Permali Wallace Ltd. v. CCE Indore. (iv) 1991 (56) E.L.T. 838 - CCE v. Andhra Industrial Works. In particular, he draws attention to the judgment of the Tribunal in the case of CCE v. Andhra Pradesh Straw Board Mills which he says is on all fours in facts and circumstances of this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... advanced from both the sides. Reliance placed by the Revenue on the aforesaid judgments of the Apex Court is not correct in the facts and circumstances of this case because no duty was being charged at the double-fold/multi fold stage in the case of Banswara Syntex Ltd. In the case of Bhilwara Spinners, duty no doubt was charged at the double fold stage of yarn but subsequent duty was charged only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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