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TMI Blog1998 (9) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri Lakhinder Singh, JCDR, for the Respondent. [Order 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector of Central Excise Jaipur v. Banswara Syntex Ltd. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 77 (Tribunal) - CCE v. Sri Balaji Cable Industries. (ii) 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 Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Apex Court referred to earlier. 5. We have carefully considered the please 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 dou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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