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TMI Blog1997 (4) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... hatnagar, Vice President]. - This is a stay appeal filed with reference to order-in-appeal passed by the Commissioner, Central Excise, Gaziabad. 2. Ld. Counsel stated that the appellants were engaged in the manufacture of Synthetic Filament Yarn, both the textured and non-textured type. Such Yarn of 210 denier was exempt from payment of duty under Notification No. 31/93; a tolerance l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r indicates whether the method prescribed in this Chapter note was duly followed. Their request for cross-examination of the Chemical examiner, in view of the difference between the two test reports, was also not acceeded to. 5. It was, therefore, their contention that the principles of natural justice had not been duly observed. It was also their submissions that the department has applied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... awn and not entire quantity, therefore, in the light of the above judgment; it was their prayer that unconditional stay may be granted and the matter may be remanded at this stage itself. 7. In response to the queries from the Bench, the Ld. Counsel clarified whereas item 54.02 covered Synthetic Yarn which was not textured and 54.03 covered such textured yarn Notification No. 31/93 Acts Seri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r process. 10. The Chapter note 2 applies to textured yarn but the notification only talks of yarn within the prescribed deniers. Therefore, at this stage all that is required to be seen is whether the product was within the permissible limit of deniers including tolerance limit or not. 11. The appellants have not pleaded financial hardship and have based their request only on merits; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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