2004 (4) TMI 402

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..... JDR, for the Respondent. [Order]. The instant appeals from the appellants raise a short point as to whether or not doubled or multifold yarn falling under Chapter Nos. 54 and 55 (converted yarn) manufactured by them is liable for payment of duty, notwithstanding the fact that, the said converted yarn was manufactured from duty paid single yarn. The dispute pertains to the period from 1- .....

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..... ed it necessary to do so. The duty demand pertains to the period from 8-4-94 to 25-4-94. The exemption was restored vide Notification No. 90/94-C.E., dated 25-4-94. 2. Heard both sides. 3. On going though the order passed by the Assistant Commissioner which has been confirmed by the Commissioner (Appeals), it is noticed that, the main objection of the department is that, the appellants did not .....

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..... n prior to 1-4-94 or after 20-4-94 is applicable provided the said multifold or doubled yarn was made from yarn on which appropriate duty was paid . This exemption was not an open-ended notification to all the doubled or multifold yarns and was confined only to such yarn which was made from yarn on which appropriate duty was paid. No questions have been apparently asked to the appellants as to wh .....

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