1999 (10) TMI 302

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..... vocate, for the Appellant. Shri V.M. Udhoji, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The brief facts of the case are that the appellants herein manufactured and cleared multifold straight cotton reels without payment of duty during the period May 1993 to February 1994. Further, they manufactured cotton yarn of different counts in the form of cones and used them .....

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..... leared by the appellants without payment of duty and, therefore, they would be liable to pay duty on single ply yarn and no duty burden has been discharged by them either at the stage of manufacture of cotton yarn in the form of cones or at the multifold straight cotton reel hank stage. Therefore, the demand is sustainable. Accordingly, we uphold the impugned order and reject the appeal.
Case .....

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