2005 (3) TMI 131

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..... tion was twisted yarn, there is no useful purpose would be served by remanding the matter back to the Departmental Authorities for considering whether the yarn in question is twisted or not - Decided against Revenue. - 1999 of 2000 - - - Dated:- 17-3-2005 - Ruma Pal, Arijit Pasayat and C.K. Thakker, JJ. [Order]. - The period in question is 1st March 1994 to 24th April, 1994. The appellan .....

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..... T. 645 = 1996 (11) SCC as well as the decision of this Court in Porritts Spencer (ASIA) Ltd. v. Collector of Central Excise, New Delhi reported in 1999 (106) E.L.T. 18 = 1995 Supp. (3) SCC 219. The Tribunal accepted this. The appellant's only grievance is that since the issue has been raised for the first time before the Tribunal, the matter should have been remanded back to the Assistant Commis .....

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