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2005 (7) TMI 526
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....he Appellant. None, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Both appeals, on same issue, are being disposed of by this common order. 1.2 CCE (A) after finding that duty was discharged at spindle stage till 3-9-96 on yarn. They were using the yarn for captive consumption for weaving fabrics and processing them and clearing on payment of duty and were not able t....
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....e Tariff Conference held in Mumbai on 29-8-2000 had held that deferment of duty till fabric stage was not allowed or provided for synthetic or blended yarn and duty was payable before such yarn was used for fabric weaving. 2.1 This Chief Commissioners, tariff Conference minutes relied have not been circulated by a Trade Notice nor the earlier Trade Notice No. 40/96 dated 23-7-96 withdrawn ....