1999 (8) TMI 193

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..... The above appeal arises out of the order of the Collector of Central Excise who has confirmed demand of duty of Rs. 52,479/- on base yarn which was manufactured by the appellants and captively consumed in the factory of production for the manufature of textured yarn. Ld. Counsel Ms. Malini Sud, challenges the order on the ground that, while the show cause notice proposes a demand of a quantity o .....

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..... ides that textured yarn produced out of base yarn was to discharge duty liability for the time being leviable on the base yarn, if not already paid, plus Rs. 5/- or Rs. 10/-. She submits that in the absence of any dispute that both the waste was exempt from duty as well as base yarn duty was paid, although at the stage of removal of textured yarn, the demand cannot survive. 2. We have considered .....

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