1999 (12) TMI 345

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..... dvocates, for the Appellant. Shri A. Ashokan, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. Appeals taken up for disposal after waiving deposits. 2. In the order impugned in these five appeals, the Commissioner has held that the activity carried out by the appellant of draw warping of partially oriented polyester yarn amounts to manufacture and consequently fo .....

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..... ication issued by the Ministry of Finance in relation to the changes brought about by 1995 budget. The clarification indicated that notes were being inserted in Chapters 51, 52, 54 and 55 of the tariff defining the scope of manufacture in relation to various phases of spinning activities carried out on the respective yarn. It was however clarified that all such activities except twisting and textu .....

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..... such abatement of duty payable has to be given notwithstanding the duty was not paid initially. The ratio of this decision has been affirmed by the larger bench in Shrichakra Tyres v. CCE - 1999 (108) E.L.T. 360. This aspect has therefore to be re-examined. 6. The prayer made by the advocate for the appellant that since three crucial issues are required to be re-examined by the Commissioner, he .....

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