https://www.taxtmi.com/caselaws?id=114646 The case involved the classification of air-mingled yarn under heading 54.02 and the validity of duty demand pre-Chapter Note 3 to Chapter 54. The Tribunal allowed the appellant to raise the issue of yarn manufactured before March 1999, remanding for re-quantification of duty demand and penalty determination. The decision emphasized fair consideration of legal issues, citing precedent to argue against excise duty on yarn made pre-regulation. The appeal was allowed through remand, with the stay petition disposed of, ensuring proper review of duty demands and penalties, including Cenvat credit consideration. en-us Wed, 20 Oct 2004 00:00:00 +0530 Fri, 18 May 2012 16:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114646 The case involved the classification of air-mingled yarn under heading 54.02 and the validity of duty demand pre-Chapter Note 3 to Chapter 54. The Tribunal allowed the appellant to raise the issue of yarn manufactured before March 1999, remanding for re-quantification of duty demand and penalty determination. The decision emphasized fair consideration of legal issues, citing precedent to argue against excise duty on yarn made pre-regulation. The appeal was allowed through remand, with the stay petition disposed of, ensuring proper review of duty demands and penalties, including Cenvat credit consideration. Case-Laws Central Excise Wed, 20 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114646