2000 (9) TMI 697

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..... ent. [Order per : P.S. Bajaj, Member (J)]. -  In this appeal, the issue relates to the excisablity of polyster sewing thread prepared from the duty paid polyster yarn and the availability of benefit of Notification No. 35/95, dated 16-3-1995 to the appellants in respect thereof. The Assistant Commissioner through Order-in-Original, dated 13-7-1995 held the same to be excisable and also deni .....

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..... f Act, it is not necessary to find out whether the process of manufacture was involved or not, run contrary to the ratio of the law laid down by the Apex Court in Moti Laminates Pvt. Ltd. v. C.C.E., Ahmedabad, 1995 (76) E.L.T. 241 (S.C.). He has further contended that the Commissioner (Appeals) has infact failed to record specific findings regarding the process of manufacture involved in the prepa .....

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..... Notification No. 35/95 to the appellants. 5. We have perused the impugned order of the Commissioner (Appeals). He has not recorded the specific findings as to whether any process of manufacture was involved or not in the preparation of polyster sewing thread. He has simply opined that since the polyster sewing thread had been specifically included in the schedule appended to the CETA it mus .....

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