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TMI Blog2001 (8) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order per : Gowri Shankar, Member (T)]. The applications are for waiver of deposit of the amounts mentioned against each :- Name Duty Penalty Redemption Fine Ambaji Syntex Pvt. Ltd., Karanj Rs. 1.79 crores approx Rs. 1.79 crores approx Rs. 20,000/- Ambaji Syntex Pvt. Ltd., Pipodara Rs. 1.50 crores R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ratio of the Tribunal decision in Khanna Industries v. CCE - 1996 (82) E.L.T. 109 goes against him. He therefore undertakes to pay the duty demanded on these two within a month. On such deposit, we waive deposit of the penalties imposed and redemption fine and stay their recovery. 4. Compliance on 6-8-2001. 5. These two firms, after texturising this yarn, wind two strands of the yarn on one bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... separate individual machine for carrying out Doubling process after the stage of Draw Texturised PPMF parallel wound yarn. It is either taken up for Up-Twisting or Down-Twisting processes to provide desired strength and cohesion of filaments. In case of Down-Twisting process, the machine used is called Doubler . However, in the case of above mentioned units Up-Twisting process is carried out i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether. The reference in his order to the Explanatory Notes to the Harmonised System of Nomenclature, which provide that yarn comprised solely of monofilament of Heading 54.02 or 54.03 held together by twisting are not to be regarded as multi (folded) yarn is incorrect. The Notes below Heading 54.02 in the Explanatory Notes suggest that the reference of the mono filament held together is with refer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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