1998 (9) TMI 261

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..... : P.C. Jain, Member (T)]. Matter called. None for the appellant. However, we have heard the JDR and also gone through the memorandum of appeal. 2. Briefly stated. Facts of the case are as follows :- The appellants herein cleared after 1-3-1988 cotton yarn produced by them prior to 1-3-1988 for internal consumption. In the 1988 budget the Excise Duty on cotton yarn was reduced. A demand w .....

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..... 988. Therefore the duty liability on yarn on the date of removal of yarn for weaving would be the relevant date for determination of rate of duty under Rule 9A and not the date on which the fabrics was cleared when the duty would have been collected on yarn at the time of clearance of fabric. 4. We have gone through the appeal memo. We do not find any reason to differ with the above findings of .....

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