Bhilwara Synthetics Ltd. vs Commissioner Of Central Excise, Jaipur

The Supreme Court upheld the Tribunal's decision that the appellants are liable to pay excise duty on single ply yarn, regardless of prior duty payments on doubled or multifold yarn. The Court clarified that while the appellants may seek adjustment or refund for the duty paid on doubled yarn, they are not exempt from excise duty on the manufactured single ply yarn. The appeal was disposed of with a directive for appropriate application for adjustment of duties paid.