2005 (11) TMI 5

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....ipped cords of Polyester/ Nylon/Rayon and Cotton Nylon twisted cord. Doubled/ multifolded yarns were exempt from payment of duty under Notification No. 31/93 dated 28.02.1993. The exemption was withdrawn through Notification No. 26/94 dated 01.031994. In the circumstances, the assessee started paying duty from 1.3.94. However, they stopped payment of duty after 09.03.1994 and cleared doubled/rnult....

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....994 to 24.04.1994. The present appeal of the Department is against this grant of proforma credit to the assessee. 2. Ld. SDR reiterated the grounds of the appeal. The representative of the respondent-Company submitted that their appeal against the order of the Commissioner (Appeals) demanding duty on the doubled/muitifolded yarn for the aforesaid period had been allowed by this Tribunal vide Madu....