TMI Blog2003 (6) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. - This appeal relates to three show cause notices against which the lower authorities have confirmed duty demand amounting to Rs. 4,12,002.80. We have heard Shri D.B. Shroff, learned Advocate for the appellants and Shri M.K. Gupta, learned Jt. CDR for the department at length. Both sides agree that in view of the decision of the Apex Court in the case of CCE, Jaipur v. Banswara S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst show cause notice is concerned, the demand is for duty on double yarn which is clearly not sustainable as per the above cited decision of the Apex Court in the case of Banswara Syntex Ltd. and as agreed to by the learned Jt. CDR. As far as the other two show cause notices are concerned, we observe that the duty has been paid at the time of clearance of the double yarn. The appellants have exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order-in-appeal as well as the order-in-original passed by the lower authorities and remand the case back to the Deputy Commissioner to adjust the duty paid at the time of clearance of the double yarn against duty payable on single yarn at the spindle stage. The appellants will be entitled to being heard before such adjustment is made and they will be liable to make good any short fal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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