2000 (8) TMI 470

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....er per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue, the matter relates to the duty liability with regard to the warped yarn during the period 16-3-1995 to 17-5-1995. The respondents M/s. B.S. Ltd. were engaged in the manufacture of yarn as well as manufacture of fabrics. They were paying the excise duty on the yarn and subsequently the yarn was subjected to different pro....

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....l had alleged that the warp yarn in question was marketable and duty was to be charged during the intervening period even when it was not actually marketed. 3. We have heard Dr. Ravinder Babu, JDR and Shri R. Swaminathan, Consultant and have gone through the facts on the record. 4. The adjudicating authority had in para 13 of his order has referred to the evidence regarding non-marketa....