2018 (6) TMI 772

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....an, Consultant for the Appellant Shri Arun Kumar, Dy. Commissioner/AR for the Respondent ORDER [ Order Per : P. Venkata Subba Rao ]   1. These appeals have been filed by the appellant against Orders-in- Appeal (De novo) Nos. 34-36/2003, dt. 22.09.2003 passed by the Commissioner (Appeals), Guntur, rejecting their appeals against the orders of the Asst. Commissioner. The issue in di....

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....s viz; single ply jute yarn. And the demands were confirmed by the adjudicating authority and upheld by the Commissioner (Appeals). 3. The appellant filed this appeal on the following grounds. (a) Jute yarn is not marketable at the bobbin stage and the jute yarn captively consumed in the conversion into straight reel hanks is therefore not excisable. As has been held by Hon'ble Supreme....

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....to be examined in each case individually as has been held by Hon'ble Apex Court in a number of judgments. In this case, the appellant himself had filed classification lists for single jute yarn as the goods intended to be cleared by them. Thus, these goods in classification are capable of being marketed and hence are liable to excise duty. 5. We have perused the records and considered both the ....