2004 (10) TMI 470

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....for the Appellant. [Order per : Archana Wadhwa, Member (J)]. -  After dispensing with the condition of pre-deposit of duty and penalty, we proceed to dispose of the appeal with the consent of both sides. 2. The air-mingled yarn was not excisable prior to March 99. By virtue of introduction of Chapter Note 3 to Chapter 54 with effect from 1-3-1999, the same was held classifiable ....

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....Tobacco Co. Ltd., 1996 (83) E.L.T. 3 (S.C.), the said yarn manufactured prior to March cannot be put to duty of excise. 4. We find that the said issue was not raised before the original adjudicating authority. However, the same being a legal issue, the appellants should be allowed to raise the same. For the above purpose, we remand the matter to the Assistant Commissioner, who would verify....