2000 (11) TMI 577

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.... Smt. Rasheeda Hussain, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  In this appeal the appellants have challenged the validity of the Order-in-Appeal dated 10-2-2000 passed by the Commissioner (Appeals) vide which he had affirmed the Order-in-Original dated 30-3-1998 confirming duty of Rs. 58,011/- on them. 2. The appellants had been settled with the duty ....

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.... The learned Counsel while challenging the validity of the impugned order has referred to the observations of the Commissioner (Appeals) in paras 4(5) and 8 of the order. In para 4(5), the learned Commissioner had observed as under :- "During this period Modvat credit was extended to yarns of Chapters 52 to 55 vide Notification No. 24/94-C.E. (N.T.). The manufacturers could have availed of....

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....ourt decision in the case of Banswara Syntex Ltd. (supra) holding that duty is not payable at the doubling stage, duty so paid would have to be adjusted against the duty demanded at the single ply stage. Wherever this has not been done as mentioned in the Chart below the impugned orders are set aside to that extent and the cases are remanded back to the adjudicating authorities for re-computing th....

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....to the observations of the Commissioner (Appeals) as recorded by them in paras 4(5) and 8 of the order (reproduced above), they were entitled to the adjustment of the duty so paid, while determining their duty liability which they were required to discharge at the single yarn stage. Therefore, in the light of his own these observations, the Commissioner (Appeals) should have remanded the case to t....