2002 (5) TMI 567

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.... Shri P.K. Jain, JDR, for the Respondent. [Order per : Justice K.K. Usha, Member (T)]. - In these appeals at the instance of the appellant, the challenge is against Order-in-Appeal No. 85-86(KDT)C.E./JPR-1(41-42)/2001, dated 27-2-2001 and Order-in-Appeal No. 211(KDT)C.E./JPR-1(121)/200l, dated 17-4-2001. In the first order the Commissioner (Appeals) affirmed the findings of the adjudicating aut....

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....ure of Tyre Cord Fabrics. The show cause notice was issued demanding Central Excise Duty of Rs. 34,04,455/- as short paid during Sept. 1994 to Jan. 1995 on Nylon Cord Yarn cleared captively for further manufacture of Tyre Cord Fabrics at prices lower than those charged for the similar goods cleared for home consumption. It was also proposed to impose penalty under Rule 173Q of the Central Excise R....

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....It is seen that in a month where Tyre Cord Yarn is not directly cleared for home consumption, the value was arrived at on the basis of the yarn that was cleared for home consumption, adding to it the cost of conversion into Tyre Cord Yarn and other relevant elements. We do not have any reason to take a different view than one taken by the adjudicating authority as well as Commissioner (Appeals) on....