2000 (11) TMI 409

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..... er : P.S. Bajaj, Member (J)]. In this appeal the appellants have challenged the validity of the impugned order of the Commissioner (Appeals), dated 10-2-2000 vide which he had affirmed the order-in-original dated 31-12-1997 of the Assistant Commissioner confirming the duty amount of 4,29,817/- on them. 2. The issues involved in this appeal are (1) whether duty is payable at the single yarn .....

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..... upati Fibers Industrial Ltd. v. CCE decided vide Final Order Nos. 133-143/2000-D, dated 3-3-2000. In that case, both the issues involved in the present appeal were the subject matter of the debate and the Tribunal by applying the ratio of the law laid down by the Apex Court in CCE v. Banswara Syntex Ltd. - 1996 (88) E.L.T. 645 (S.C.) held that the single ply yarn is a manufactured product and ther .....

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