2000 (3) TMI 1033

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....d, Advocate, for the Appellant. Shri R.S. Sangia, JDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  This order will dispose of 11 appeals as a common question of fact and law are involved there. 2.  The appellants are engaged in the manufacture of man-made blended yarn falling under Chapter 55 of the Schedule to the CETA. They were manufacturing single yarn as....

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....hat waste was to be given to them while paying the duty on the single ply yarn. The Assistant Collector who adjudicated the show cause notices in all these appeals, however, did not agree with their contention and confirmed the duty demand as raised in the show cause notices. 3. Their appeals against those orders of the Assistant Commissioner were also dismissed by the Commissioner (Appeal....

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.... however, contended that the norm of the waste emerging during the manufacture of the doubled yarn from the single yarn had not been correctly applied by the authorities below. He has placed much reliance on the copy of the literature produced by the appellants on the records and contended that norms should have been 0.30% as against 0.35% applied by the authorities below. But in our view this con....