1998 (4) TMI 251

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....[Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue, the matter relates to the dutiability of the rubberised cotton fabrics known as friction cloth. It was alleged in the show cause notice dated 9-2-1989 that the friction cloth was classifiable under T.I. No. 19(1)(b) of the erstwhile Central Excise Tariff; the respondents had captively used the said friction cloth in....

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....ed that the demand had been made invoking the extended period of limitation while there was no allegation of suppression in the show cause notice. He referred to the cross-objections filed by the respondents. He also submitted that the matter was covered by Punjab and Haryana High Court in the case of Punjab Rubber and Allied Industries v. UOI - 1984 (16) E.L.T. 57 (P & H). 4. We have carefu....