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of <h1>Appeal allowed on misdeclaration of cotton yarn count, remanded for further determination.</h1> <h3>PRAKASH COTTON MILLS PVT. LTD. Versus COLLECTOR OF C. EX., BOMBAY-I</h3> PRAKASH COTTON MILLS PVT. LTD. Versus COLLECTOR OF C. EX., BOMBAY-I - 1995 (78) E.L.T. 65 (Tribunal) The appeal was against the Order-in-Original related to misdeclaration of cotton yarn. The declared count was 100, but found to be 106.8. Show cause notices were issued for demanding differential duty. The case was remanded back to the Additional Collector to determine the quantum of demand based on the test reports and factual position. The appeal was allowed by way of remand.
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