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TMI Blog1999 (6) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... Consultant, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - The Revenue has filed the captioned appeal on the ground that the Collector in the order-in-original had not considered the fact that, as per the Chapter Note 1 of Chapter 52 in respect of products of Heading 5203 and 5204 winding or reeling of yarn would amount to manufacture. 2. The facts of the case briefly stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Rules, 1944, the allegation of suppression is not at all sustainable." The Collector in sub-para (b) of para 4 held that "There is no stipulation under Rule 173B that the process of manufacture is to be given. In this view of the matter, the decision 1989 (40) E.L.T. 276 (S.C.), 1988 (34) E.L.T. 8 (S.C.) and 1992 (59) E.L.T. 593 (T) are relevant to reply to find that the period of pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal memo on limitation. 5. Shri K.G. Kulkarni, ld. Excise Consultant submits that the appellant had contested the issue on two counts and that in the appeal memo there was no whisper about limitation. He, therefore submits that on limitation the order of the Collector stands. 6. Heard the submissions of both sides. We note that there were two issues raised in the SCN. The first ..... X X X X Extracts X X X X X X X X Extracts X X X X
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