2001 (8) TMI 355

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..... [Order].-  The disputed amounts involved in these appeals are less than Rs. 50,000/-. Accordingly, they required admission. They have been admitted vide order, dated 29-6-2000 in Appeal No. E/1315/2000 and order, dated 2-11-2000 in E/1767/2000. 2. When the appeal came up for arguments today, learned Counsel representing the appellant submitted that in both the appeals the dispute is .....

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..... in the washing of exempted varieties of yarn. The ld. Counsel submitted that the exempted variety of yarn manufactured by the appellant is only plain hank yarn and such yarns are sold without washing. Washing is a process carried out before the yarn is used in fabric manufacture. Varieties of yarn used by the appellant for fabric manufacture are all dutiable. So are the fabrics manufactured. He al .....

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..... ion proceedings. 4. Heard the learned DR who suggested that the appeals may be remanded to the original authorities for going in to the facts carefully. 5. The appellants have filed copies of their declarations. These were prior to the taking of credit. This position was also brought to the notice of the adjudicating authority. With regard to use of the "Lissapol 100X", there is no evi .....

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