2002 (4) TMI 67

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..... n a very short point. The Tribunal held : "Therefore, payment of duty by the appellants in the instant case, at the stage of doubled or multifolded yarn is immaterial and is not required to be considered. They are liable to pay excise duty on the single ply yarn being the manufactured product. They cannot deny their liability to pay the excise duty on the plea that they had paid duty on the doub .....

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