2000 (7) TMI 417

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....hri R.D. Negi, SDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - This is a case of demand of duty on alleged shortage of yarn found at the time of physical verification of the stock. 2. The appellants are manufacturing the yarn. Single ply yarn as it appears at the spindle stage is dutiable. In the instant case, this yarn is captively consumed by the appellants in the....

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....med the demand and hence this appeal. 3. Arguing the case, Shri Balbir Singh, ld. Advocate submits that the department had actually not given any thought that while converting the single ply yarn into multi-folded/doubled yarn, the waste occurred. He submits that these wastes arose only after yarn is duty paid at single ply yarn stage. He submits that these wastes had nothing to do with th....

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....in-appeal whether there is any indication that this shortage was on single ply yarn at the spindle stage, he could not point out any finding. He submits that therefore the matter may be referred back to the Commissioner (Appeals). 5. Heard the rival submissions. We note that there is no indication as to how the shortages were worked out and whether the shortage was of non duty paid single ....