2007 (1) TMI 371

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....cates, for the Appellant. Shri Sanjay Kumar, DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused record. 2. The duty demand of Rs. 10 crores, and equal amount of penalty, is in regard to Polyester Staple Fiber used in export (yarn) production. The fact of converting the polyester staple fiber to yarn and exporting the resultant yarn is not....