1998 (9) TMI 261

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....Member (T)]. -  Matter called. None for the appellant. However, we have heard the JDR and also gone through the memorandum of appeal. 2. Briefly stated. Facts of the case are as follows :- The appellants herein cleared after 1-3-1988 cotton yarn produced by them prior to 1-3-1988 for internal consumption. In the 1988 budget the Excise Duty on cotton yarn was reduced. A demand was ther....