2004 (6) TMI 429

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.... Bhagat, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - When the matter is called the appellants were not represented. Since the issue is pending for a long time, the DR was heard and the appeals are taken up for decision. The issue involved in both these cases is the levy of duty on the process of sizing of yarn, by considering the same to be a process of manufacture. The....

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....the decision of the Supreme Court of India reported in 1987 (32) E.L.T. 234 (S.C.) and the decision of M/s. Swan Mills of the Bombay High Court reported in 1991 (56) E.L.T. 44 Bombay the decision to uphold levy of duty by the lower authority on finding that the process mentioned of sizing when conducted on duty paid yarn would amount to manufacture cannot be faulted. In this view of the matter and....