1997 (4) TMI 178

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....the Respondent. [Order per : S.K. Bhatnagar, Vice President]. -  This is a stay appeal filed with reference to order-in-appeal passed by the Commissioner, Central Excise, Gaziabad. 2. Ld. Counsel stated that the appellants were engaged in the manufacture of Synthetic Filament Yarn, both the textured and non-textured type. Such Yarn of 210 denier was exempt from payment of duty u....

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....ther the test report nor the adjudication order indicates whether the method prescribed in this Chapter note was duly followed. Their request for cross-examination of the Chemical examiner, in view of the difference between the two test reports, was also not acceeded to. 5. It was, therefore, their contention that the principles of natural justice had not been duly observed. It was also th....

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....the quantity of yarn from which sample has been drawn and not entire quantity, therefore, in the light of the above judgment; it was their prayer that unconditional stay may be granted and the matter may be remanded at this stage itself. 7. In response to the queries from the Bench, the Ld. Counsel clarified whereas item 54.02 covered Synthetic Yarn which was not textured and 54.03 covered....

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....nce of any contention regarding any change in material or process. 10. The Chapter note 2 applies to textured yarn but the notification only talks of yarn within the prescribed deniers. Therefore, at this stage all that is required to be seen is whether the product was within the permissible limit of deniers including tolerance limit or not. 11. The appellants have not pleaded fina....