1987 (4) TMI 323

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....ya Raghavan, Regional Manager, for the Respondents. [Order per : V.T. Raghavachari, Member (T)]. - Since the issue involved in both these appeals is common they were heard together. 2. The issue is whether cotton chindies during the relevant period were liable for payment of handloom cess or whether they were exempt from the same by virtue of Notification 4/24/73-TEX - i, dated 4-8-1....

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....ted in both appeals by Shri Vineet Kumar. 5. This Tribunal had held in the case of Collector of Central Excise, Madras v. Kothari (Madras) Ltd. (Excise Appeal No. 1432 of81-D) under Order No. 215/1987-D dated 4-3-1987 that no handloom cess was payable on the cotton chindies also and that the exemption was not restricted to chindies of man-made fibres only. The ratio of the said decision ap....