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2001 (7) TMI 469
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....P.K. Jain, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In this appeal, filed by M/s. Adinath Textiles Ltd., the issue involved is whether duty of excise is payable by them at the time of removal of goods from the factory after yarn was doubled or multi-fold or duty is payable at the single yarn stage. 2. Shri K.K. Anand, ld. Advocate, submitted that the A....
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....ssioner (Appeals) holding that it is only double and multi-fold yarn which is cleared from the factory and there is no removal of yarn at spindle stage. Learned Advocate submitted that they had discharged the duty liability according to Trade Notice No. 17/94 and no additional duty is demandable from them; that in any case as per Notification No. 90/94-C.E., dated 25-4-1994 no duty is chargeable o....
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.... discharged on the yarn in the form in which it is removed from the factory for home consumption. He relied upon the decision in the case of C.C.E., Chandigarh v. Oswal Wollen Mills Ltd. - 2000 (120) E.L.T. 786 (Tribunal) = 2000 (39) RLT 283 wherein it was held that duty will be payable at the stage of clearance of plain reel hanks yarn and not at the off spindle single yarn stage. He finally subm....