2004 (1) TMI 449

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....:- 14-1-2004<br>E/3084-3085/2003-NB(B) - 33-34/2004-NB(B)<br>Central Excise<br>S/Shri S.S. Kang, V.K. Agrawal, JJ. REPRESENTED BY : Shri B.L. Narasimhan, Advocate, for the Appellant. Shri O.P. Arora....

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....nd that the Applicants cleared the yarn without payment of duty whereas the contention of the Applicants is that fibre was imported against advance licence and yarn was manufactured out of this fibre ....