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of <h1>Tribunal sets aside order, rules in favor of appellant on Hank Yarn value computation appeal.</h1> <h3>OSWAL WOOLLEN MILLS LTD. Versus COMMISSIONER OF C. EX., LUDHIANA</h3> OSWAL WOOLLEN MILLS LTD. Versus COMMISSIONER OF C. EX., LUDHIANA - 2004 (170) E.L.T. 577 (Tri. - Del.) The appeal dealt with the computation of value of Hank Yarn converted into yarn on cones. The appellant's method was based on Circular No. 258/92/96-CX, which the Revenue did not follow. The Tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeal.
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