2000 (5) TMI 580

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....t. Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Shri G.K. Mundhra, learned Chartered Accountant appearing for the appellants submits that there were two issues before the Commissioner (Appeals). One was as regards the applicability of Notification No. 47/90-C.E., dated 23-3-1990 which exempts yarn if manufactured without the aid of power. Commissione....

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....on in terms of Notification No. 49/90, the condition in Notification No. 62/87 for extending the exemption benefit to ropes was not satisfied inasmuch as ropes cannot be said to have been manufactured out of yarns on which the appropriate duty of excise has already been paid. He submits that the issue is no more res integra and has been decided by the Hon'ble Supreme Court in the case of Usha Mart....