2002 (2) TMI 888

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.... the Appellant. Shri A.K. Mondal, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The short question arising for consideration in this appeal is whether the appellants, M/s. Prag Jyoti Syntex Ltd. was eligible for the benefit of exemption Notification 5/98, dated 2-6-98, in respect of dyeing of yarn carried out in M/s. Paragon Processors owned by them. In the impugned or....

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....ory in question i.e. M/s. Paragon Processors had any facilities for producing single yarn. He, therefore, submitted that the appellants satisfied the condition of the Notification and could not be denied its benefit. He also produced for our perusal a copy of the factory licence issued for M/s. Paragon Processors i.e. registration No. RJ-23306. He also pointed out that the Central Excise authoriti....