1991 (7) TMI 77

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....he writ petitioners was that in respect of classification lists submitted by them in respect of yarn after sizing which was sold by them, the excise authorities, who are the appellants before us, were approving the classification lists with the illegal and wrongful condition that the excise duty was to be levied again on the weight of the sizing material. No affidavit in reply was filed by the exc....

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..... Ghandy, learned counsel for the respondents, that the appeal did not lie in view of the fact that the order that was passed by the learned single Judge was virtually on a concession. We have, however, elected to hear the appeal on merits because a concession on a point of law cannot be treated as binding upon the appellants. Mr. Devadhar, learned Counsel for the appellants, drew our attention to....

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....ce. We clarify, if unsized yarn is cleared from the factory or a place specified under Rule 9 or goes into the main stream of the market, then the unsized yarn would attract duty. Similarly, if sized yarn is cleared in the same way then sized yarn would attract duty. The question before us is whether sized or unsized yarn would be liable for duty in an integrated process of manufacture." What Mr. ....

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.... 1981 (8) E.L.T. 429 (Bom.), where it was held that the distinction sought to be drawn before him between sized yarn consumed internally as against sized yarn sold outside was a distinction without any difference to the fundamental question, viz., when was the manufacture of yarn complete. The ratio of the judgment of Kurdukar J. was that it was complete at the spindle stage. The process of sizing....