2004 (6) TMI 106

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..... The issue is demand of duty confirmed on doubling of yarn conducted during the period 1-3-94 to 24-4-94 by captively using spindle stage duty paid yarn. (b) Commissioner (Appeals) has erred in distinguishing the decision of the Supreme Court in case of M/s. Banswara Syntex [1996 (88) E.L.T. 645 (S.C.) Para 8 ignoring Chapter Note 1 of Chapter 52 which was introduced with effect from 16- .....

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