2003 (6) TMI 404

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....R, for the Respondent. [Order per : C. Satapathy, Member (T)]. - This appeal relates to three show cause notices against which the lower authorities have confirmed duty demand amounting to Rs. 4,12,002.80. We have heard Shri D.B. Shroff, learned Advocate for the appellants and Shri M.K. Gupta, learned Jt. CDR for the department at length. Both sides agree that in view of the decision of the Ape....

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....erusal of case records, we find that as far as the first show cause notice is concerned, the demand is for duty on double yarn which is clearly not sustainable as per the above cited decision of the Apex Court in the case of Banswara Syntex Ltd. and as agreed to by the learned Jt. CDR. As far as the other two show cause notices are concerned, we observe that the duty has been paid at the time of c....