2018 (5) TMI 287

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.... (A.R.) Per: Dr. D.M. Misra Heard both the sides. 2. This is an appeal filed against order-in-original No. SUR-EXCUS-002-CUS-033 passed by the Commissioner of Central Excise Surat-II. The appellant are engaged in the manufacture of partially oriental yarn (POY) Polyster Staple Fibre (PSF) and POY and PSF waste falling under the respective tariff heading under First Schedule to the the Cen....

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....12-CE to POY observing that the PFY mentioned in the Notification would also cover POY. Further, he has submitted that the order dated 20.05.2015 passed by this Tribunal has been accepted by the CBEC and following the said judgment in the remand proceedings, the Ld. Commissioner vide order datd 27.01.2016 dropped the proceedings against 6 SCNs issued to them. 4. Ld. AR for the Revenue reiterate....