2004 (4) TMI 415

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.... for the Appellant. Shri M.K. Gupta, Jt.CDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Heard both sides at length represented by Shri J.C. Patel, learned Advocate for the appellants and Shri M.K. Gupta, learned Jt. C.D.R. for the Revenue. The period involved in the dispute is from August, 1992 to January, 1997. The appellants produced single cotton yarn, part of which ....

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....the same commodity under same heading at the initial i.e. single ply stage. This decision has been followed in the appellants' own case reported at 1999 (83) ECR 797 (Tribunal). However, we find that in the case of Bhilwara Synthetics Ltd. v. C.C.E., Jaipur - 2000 (124) E.L.T. 277 (Tribunal), the Tribunal has specifically considered the decision in the case of Bhilwara Spinners Ltd. (supra) and ca....

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....4-C.E., dated 11-8-1994 again single ply yarn was exempted from payment of duty if consumed in the manufacture of doubled/multifolded yarn. But admittedly, during the disputed period from 20-5-1994 to 10-8-1994 duty was payable on the single ply yarn before its captive consumption for manufacture of doubled/multifolded yarn. The appellants undisputedly did not pay the duty at that stage and as suc....

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....d to pay any duty prior to 20-5-1994 as clearance of single yarn for captive consumption without payment of duty was permissible under the provision of Rules 9 and 49 read with Rule 56A of the Central Excise Rules, 1944 at that time. They are also not required to pay any duty on single yarn w.e.f. 11-8-1994 as the same was exempted from payment of duty if consumed in the manufacture of doubled/mul....