9911796707
TMI Blog2000 (5) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : Archana Wadhwa, Member (J)]. Shri G.K. Mundhra, learned Chartered Accountant appearing for the appellants submits that there were two issues before the Commissioner (Appeals). One was as regards the applicability of Notification No. 47/90-C.E., dated 23-3-1990 which exempts yarn if manufactured without the aid of power. Commissioner (Appeals) has remanded this portion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condition in Notification No. 62/87 for extending the exemption benefit to ropes was not satisfied inasmuch as ropes cannot be said to have been manufactured out of yarns on which the appropriate duty of excise has already been paid. He submits that the issue is no more res integra and has been decided by the Hon ble Supreme Court in the case of Usha Martin Industries [1997 (94) E.L.T. 460 (S.C.)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in view of the fact that matter already stands remanded to the Assistant Commissioner in respect of another portion involved in the same appeal which is not challenged before us, we direct the Assistant Commissioner to take up the present issue also in the remand proceedings afresh, after we set aside the portion of the impugned order dealing with the present issue. The appeal is thus disposed o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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