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of <h1>Revenue's Appeal Granted: Fabrics exceeding set prices ineligible for benefits under Notification 70/88</h1> <h3>COLLECTOR OF CENTRAL EXCISE, MUMBAI-I Versus DIGVIJAY TEXTILE MILLS</h3> COLLECTOR OF CENTRAL EXCISE, MUMBAI-I Versus DIGVIJAY TEXTILE MILLS - 1999 (106) E.L.T. 420 (Tribunal) The Revenue appealed against the order extending benefits of Notification 70/88 to fabrics sold at prices higher than the maximum ex-factory price fixed by the Textile Commissioner. The fabric sold at a higher price does not qualify as 'controlled cloth' under the Notification. The Tribunal agreed with the Revenue, setting aside the previous order and allowing the appeal.
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