2002 (7) TMI 607

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..... r (T)]. We have heard both sides with reference to this miscellaneous application for Rectification of Mistake, filed. Vide Final Order No. 247/2002, dated 22-2-2002 [2002 (142) E.L.T. 112 (T)], this Bench had ordered in Para 3(f) as :- (f) Since we are remanding the matter back for de novo quantification of the demands of duty and the Modvat set off eligible, we set aside the penalty and .....

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..... months even it was held that the activity of getting the sewing thread in bulk and repacking them with or without dyeing will amount to manufacture. Since this Bench has not considered these above submissions and have ordered the classification of the goods as Sewing Thread to be exigible under the respective chapter heading of the consistent material of Yarn as Sewing Thread for different peri .....

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