1997 (7) TMI 413

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..... Shri H.K. Jain, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. When the matter was called none appeared on behalf of the appellant. However, in response to notice of hearing there is a request from them to decide the case on merits. Accordingly we proceed to pass this order after hearing Shri H.K. Jain, SDR, for the Revenue. 2. The main contention of the appel .....

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..... ion of yarn into straight reel hanks and as such there was no question of repeated taxation on intermediate stage when the party is asked to pay duty on yarn in the straight reel hanks converted from bad bottoms as no duty was paid on the yarn at any stage before its conversion into straight reel hanks. Regarding time bar he observed that a part of the demand is time barred. 3. On going through .....

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