1986 (9) TMI 313

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....ellants. Shri Vineet Kumar, S.D.R., for the Respondent. [Order per : G. Sankaran, Vice President]. - The captioned appeal was originally filed as a revision application before the Central Government which, under Section 35P of the Central Excises and Salt Act, 1944, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it. 2. The De....

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....e course of dyeing and processing of such grey yarn, such processes being post-manufacturing processes. Accordingly, he demanded duty on the said quantity of yarn from the appellants. The Collector's order was upheld by the Central Board of Excise and Customs by its impugned order dated 28-11-1980. 3.  We have heard Shri Prem Nath Gupta, Managing Partner of the firm for the appellants and ....