9911796707
TMI Blog2004 (4) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : C. Satapathy, Member (T)]. Heard both sides at length represented by Shri J.C. Patel, learned Advocate for the appellants and Shri M.K. Gupta, learned Jt. C.D.R. for the Revenue. The period involved in the dispute is from August, 1992 to January, 1997. The appellants produced single cotton yarn, part of which was captively consumed for further production of cabled, doubled and mul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is decision has been followed in the appellants own case reported at 1999 (83) ECR 797 (Tribunal). However, we find that in the case of Bhilwara Synthetics Ltd. v. C.C.E., Jaipur - 2000 (124) E.L.T. 277 (Tribunal), the Tribunal has specifically considered the decision in the case of Bhilwara Spinners Ltd. (supra) and came to the following finding : - In the light of the discussion made above, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if consumed in the manufacture of doubled/multifolded yarn. But admittedly, during the disputed period from 20-5-1994 to 10-8-1994 duty was payable on the single ply yarn before its captive consumption for manufacture of doubled/multifolded yarn. The appellants undisputedly did not pay the duty at that stage and as such the demand of the duty amount of Rs. 61,94,106.58 made from them vide show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on without payment of duty was permissible under the provision of Rules 9 and 49 read with Rule 56A of the Central Excise Rules, 1944 at that time. They are also not required to pay any duty on single yarn w.e.f. 11-8-1994 as the same was exempted from payment of duty if consumed in the manufacture of doubled/multi-folded yarn. However, for the period from 20-5-1994 to 10-8-1994, duty was payable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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