2003 (10) TMI 565

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....e, for the Appellant. Shri R.C. Sankhla, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  Heard both sides. The issue coming up for consideration in the appeal is whether the appellant is producing cross reel hanks yarn as alleged by the revenue or plain reel hanks yarn as claimed by the appellant. Relying on the statements of the officers of the assessee, thei....

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....machinery, whereas plain reel hanks can be manually done. 3. After hearing ld. DR prima facie we find it difficult to accept the contention of the appellant that an error has crept in the report of CRCL, as the sample was not packed properly. From the explanation offered by the assessee on the process, prima facie, we are of the view that mere packing defect will not make plain reel hank i....