2005 (7) TMI 498

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.... Appellant. Shri L.P. Asthana, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. The appellants filed this appeal against Order-in-Appeal passed by the Commissioner (Appeals) whereby the demand is confirmed after denying the benefit of Notification No. 5/98-C.E. in respect of cotton yarn cleared by them. 2. The Commissioner (Appeals) ....

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....bre (straight reel hank) and they are clearing the yarn in hank form, therefore, they are entitled for the benefit. The contention of the Revenue is that the Appellants are clearing cotton yarn in plain reel hank and as well as on tubes. The contention is that where the assessee is clearing the yarn in hank form no duty is being demanded. The demand is confirmed in respect of yarn where it is bein....

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....y of Textile hank is a textile material in coiled form. The sample produced by the appellants is cotton yarn supplied on tube. The appellants also produced the sample of yarn cleared on hank which is different from the cotton yarn which is cleared on tube. Therefore, we find no infirmity in the impugned Order whereby the benefit of notification is denied. 6. Further we find that the Review....