2003 (7) TMI 551

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....and Vishal Agarwal, C.A., for the Appellant. Shri Arun Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Sidhvan Yarn Ltd. was engaged in the dyeing of textured polyester yarn. It availed of the exemption contain Entry 116A of the Table to Notification 4/97, as it stood at the relevant time. This entry exempted from duty in excess of duty at Rs. 6/- per kilogram d....

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....duty. He has also imposed penalties on the assessee and on Gautam Suri its director and on Deepak Prakash, its excise clerk. Hence these appeals. 2. The contention of the counsel for the appellants is that the pineapple cone (paper cone in the shape of roughly pineapple) is used in order to wind the yarn, after it is dyed. This is done to facilitate winding of the yarn to the beam which is....