2005 (11) TMI 5

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..... yester/ Nylon/Rayon and Cotton Nylon twisted cord. Doubled/ multifolded yarns were exempt from payment of duty under Notification No. 31/93 dated 28.02.1993. The exemption was withdrawn through Notification No. 26/94 dated 01.031994. In the circumstances, the assessee started paying duty from 1.3.94. However, they stopped payment of duty after 09.03.1994 and cleared doubled/rnultifolded yarns with .....

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..... The present appeal of the Department is against this grant of proforma credit to the assessee. 2. Ld. SDR reiterated the grounds of the appeal. The representative of the respondent-Company submitted that their appeal against the order of the Commissioner (Appeals) demanding duty on the doubled/muitifolded yarn for the aforesaid period had been allowed by this Tribunal vide Madura Coats Ltd. V .....

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