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TMI Blog2002 (1) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... ment Yarn. Such Yarn was exempt from duty under Notification No. 27/95-C.E. at Sr. No. 1. This Yarn was given to Texturisers viz. M/s. Mahesh Texturisers and M/s. Somani Industries. Such Yarn was received on bobbins in these units. The yarn was fed into the machine from 2 bobbins at one time. The yarn was heated and was drawn for texturising. On Yarn emerged with 'S' twist and the other was 'Z' twist. These two yarns were wound parallelly on a bobbin. These goods were cleared in terms of Notification 1/93 which granted 'nil' rate of duty and also reduced rates of duty to units situated in the Small Sector on the basis of value of clearances. Such parallel yarn was thereafter sent to M/s. Ambaji Syntex Pvt. Ltd. at their two units one situat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of twisting did not amount to doubling. Duty demanded from Karanje unit was Rs. 1,79,31,904.37. Duty of Rs. 1,50,30,685.93 was demanded from the Pipodhara Unit. 5. The Commissioner after hearing the persons concerned passed orders confirming the duties as alleged in the show cause notice and imposing penalties on the present 6 Appellants. These 6 appeals arise against this common order. 6. The show cause notice and the order also cover M/s. Jivaraj Industries Ltd. who were engaged in the activities similar to M/s. Ambaji and Shri H.C. Shah, Director thereof. But there are no appeals before us from them in these proceedings. 7. We heard Shri V. Sridharan, Advocate appearing with Shri Vishwanathan Advocate for the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shankarlal Somani had recorded that M/s. Ambaji were using the yarn supplied in the brand name of 'Sumilon'. Once again there was no reference to the Texturisers. Somani denied that any such packing slips were received by M/s. Mahesh or M/s. Somani. 11. We find vagueness in the charge that these 2 units engaged in the texturising were not eligible for benefit of Notification 1/93. The allegation made in the show cause notice is not substantiated. We feel that whether the same cartons in which the yarn was being received for being texturised, were used for sending the texturised yarn for twisting or not is a question of fact to be examined in detail. We therefore remand the appeals of M/s. Mahesh Texturisers, M/s. Somani Industries, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; Fairchild's Dictionary (7th edition); (c) Handbook of Glossary for Textile Terms, issued by the Bureau of Indian Standard. 16. The Handbook of Glossary for Textile Terms describes the doubling as twisting two or more yarns together. The same book holds the terms 'twisting' and 'doubling' as synonyms. The Fairchild's Dictionary defines doubling as the process of twisting together two or more plies or strands of yarn. The same definition is given for twisting also. The Textile Terms and Definition shows doubled yarn and twisted yarn are synonymous terms where two or more single yarns are twisted together in one operation. The authorities thus equate the terms 'twisting' and 'doubling'. 17. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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