2011 (10) TMI 362

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..... n: The appellants are manufacturers of cotton yarn falling under Central Excise Tariff No. 5205.11/5205.19 of the First Schedule to the Central Excise Tariff Act, 1985. Cotton yarn in plain reel hanks is for use in Handloom  industry and is exempted from excise duty. For Cotton yarn in other forms like corn, cheese, etc. excise duty was payable during the relevant time. Investigation conduct .....

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..... mation of Rs. 1,45,332/- as duty along with interest and imposition of penalty of Rs.1,45,332/- under section 11AC of the Act. Aggrieved by the order, the appellants filed an appeal with the Commissioner (Appeals). The Commissioner (Appeals)  upheld the adjudication order and rejected the appeal. 2. Aggrieved by the order of the Commissioner (Appeals), the appellants have filed this appeal b .....

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..... vestigation conducted to detect removal of cotton yarn without payment of duty during the same period. He points out that the demands confirmed against other parties have been upheld by the Tribunal and there is no difference in facts as compared with other appellants in whose cases the appeals have been rejected.  He also submits that the appellant had not asked for cross examination before .....

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