https://www.taxtmi.com/caselaws?id=41885 The court allowed the petitioners to furnish cash security instead of a bank guarantee after failing to meet the final deadline. The rule, initially discharged for prematurity, was later recalled, maintaining status quo on the demand by the Excise Department. The product manufactured by the petitioners, plastic-coated cotton fabrics, was classified under T.C. 19(III) for a higher duty rate. The Appellate Collector's order was upheld due to the absence of petitioners during the final hearing, leading to the discharge of the rule without costs. en-us Tue, 17 Feb 1987 00:00:00 +0530 Mon, 07 Jun 2010 17:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41885 The court allowed the petitioners to furnish cash security instead of a bank guarantee after failing to meet the final deadline. The rule, initially discharged for prematurity, was later recalled, maintaining status quo on the demand by the Excise Department. The product manufactured by the petitioners, plastic-coated cotton fabrics, was classified under T.C. 19(III) for a higher duty rate. The Appellate Collector's order was upheld due to the absence of petitioners during the final hearing, leading to the discharge of the rule without costs. Case-Laws Central Excise Tue, 17 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41885