https://www.taxtmi.com/caselaws?id=81038 The Collector (Appeals) upheld the Assistant Collector's order approving the classification of rubber soles under the Central Excise Tariff and granting exemption to M/s. Industrial Products under Notification No. 175/86-C.E. The Collector rejected the department's application to set aside the order, finding that the respondents were genuine manufacturers operating independently and not merely a dummy unit. The decision was based on the lack of evidence provided by the department to support their argument and the expiration of the time limit for duty recovery, rendering the department's application infructuous. en-us Fri, 30 Mar 1990 00:00:00 +0530 Tue, 21 Jun 2011 19:02:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81038 The Collector (Appeals) upheld the Assistant Collector's order approving the classification of rubber soles under the Central Excise Tariff and granting exemption to M/s. Industrial Products under Notification No. 175/86-C.E. The Collector rejected the department's application to set aside the order, finding that the respondents were genuine manufacturers operating independently and not merely a dummy unit. The decision was based on the lack of evidence provided by the department to support their argument and the expiration of the time limit for duty recovery, rendering the department's application infructuous. Case-Laws Central Excise Fri, 30 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81038