1999 (7) TMI 120

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in, SDR, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - These are two appeals filed by the appellants, M/s. Super Syncotex (India) Ltd., Gulabpura against the common impugned order dated 23-4-1998 passed by the Commissioner of Central Excise (Appeals), New Delhi. 2. The appellants are engaged in the manufacture of man-made yarn falling under Chapter 55 of the Schedule ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y has taken into consideration the highest value of the yarn. In the circumstances, he submitted that with reference to the `K' quality which is inferior, the assessing authority has taken the rate of fresh quality in determining the value which was not correct. On the other hand, Shri P.K. Jain, learned DR drew our attention to the finding portion of the order of the Assistant Commissioner at pag....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hey have categorised the yarn as `Seconds' etc. and the same was of inferior in quality. It is also observed that there is much difference between the rates at which such yarn was cleared and of identical count and blend of yarn." 3. Shri Swaminathan also submitted that from 1-4-1994 onwards, the value of each quality was determined taking into consideration value of the very identical yarn ....