2002 (2) TMI 888

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..... er : C.N.B. Nair, Member (T)]. The short question arising for consideration in this appeal is whether the appellants, M/s. Prag Jyoti Syntex Ltd. was eligible for the benefit of exemption Notification 5/98, dated 2-6-98, in respect of dyeing of yarn carried out in M/s. Paragon Processors owned by them. In the impugned order, the Commissioner of Central Excise (Appeals) held that the exemptio .....

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..... single yarn. He, therefore, submitted that the appellants satisfied the condition of the Notification and could not be denied its benefit. He also produced for our perusal a copy of the factory licence issued for M/s. Paragon Processors i.e. registration No. RJ-23306. He also pointed out that the Central Excise authorities also had issued a separate registration for M/s. Paragon Processors. 3. W .....

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