2001 (3) TMI 219

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....er (T)]. - In the order impugned in this appeal, the Collector had confirmed the demand for duty issued to the appellant on the ground that the process of twisting and doubling of cellulosic filament yarn with a blended yarn comprising polyester and viscose amounts to manufacture, and imposed a penalty on the appellant. He has also ordered confiscation of the goods, plant and machinery with an opt....