1998 (5) TMI 70

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....for the Respondent. [Order per : S.L. Peeran, Member (J)]. - For the purpose of hearing the appeal the appellants are required to deposit Rs. 29,45,491/- and a penalty of Rs. 1,00,000/-. The issue involved in this case is that the appellants are manufacturing processed tyre cord fabric from the raw-material which is known as `Unprocessed Tyre Cord Fabric' (Nylon). The same is captively used ....

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....s decided the very issue both on limitation and on merits in the similar cases as in the case of Indian Aluminium Cables Ltd. v. CCE as reported in 1998 (97) E.L.T. 507 (Tribunal), 1997 (69) ECR 126 (Tribunal). He submits that even the Supreme Court has considered on similar issue in the case of CCE v. Usha Martin Industries as reported in 1997 (44) E.L.T. 460. With regard to the term "appropriate....