2013 (10) TMI 887

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..... ORDER Per B.S.V. MURTHY; The appeals are against a common orders-in-appeal which had considered three orders-in-original. All the three appeals are on the same issue. Total duty demand of Rs .1,94,751/- has been confirmed against the appellant. The issue involved is whether the appellant is liable to pay central excise duty on jute single yarn in bobbins captively consumed in the manufacture o .....

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..... t there was no dispute before Commissioner (Appeals) about the fact that single yarn was cleared in bobbins. The only dispute was marketability. As regards marketability she submits that the very fact that appellant had filed classification list showing single yarn in bobbins and further the very fact that the exemption has been provided for single yarn in hanks but not in bobbins would show that .....

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