2004 (10) TMI 116

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....ants are engaged in the manufacture of various kinds of yarns, fabrics and made up articles etc. They were issued a show cause notice alleging that they are also manufacturing Viscose Tops of artificial staple fibres, which they have consumed captively. Such Viscose Tops were held to be classifiable under Heading 55.02 and duty of Rs. 21,356.71 and Rs. 31,721.87 was confirmed against them. 2. Dur....

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....med the demand of duty. Hence the present appeal. 4. The appellant's grievance, duly represented by his Advocate Shri M.H. Patil, is that originally the demand was raised on Viscose Tops whereas the impugned order has been passed on slivers without affording any reasonable notice to the appellants. In any case, the submission of the ld. Advocate M.H. Patil is that slivers has been held as non-exc....