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of <h1>CEGAT grants stay on duty demand & penalty for jute webbing classification. Appeals consolidated for joint hearing.</h1> <h3>BIRLA CORPN. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CALCUTTA-I</h3> BIRLA CORPN. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CALCUTTA-I - 1999 (108) E.L.T. 740 (Tribunal) The Appellate Tribunal CEGAT, CALCUTTA granted unconditional stay of duty demand and penalty in a case involving classification of jute webbing. The dispute arose in 1987, and the Tribunal found the extension of the demand period without merit. The classification list description was deemed sufficient, indicating the goods were narrow woven fabrics. The Tribunal directed two related appeals to be heard together.
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