1998 (5) TMI 108

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....he Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The above case relates to confirmation of a duty demand of Rs. 1,28,17,462 + Rs. 4,60,684/- on floor coverings of jute manufactured by the applicants herein. It is the case of the Department that the floor coverings are classifiable under sub-heading 5703.90 of the Schedule to the Central Excise Tariff Act, 1985 on the ground that t....

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....pex Court has held that a demand can be raised for the period of six months relating back from the show cause notice, in a subsequent judgment, in the case of Bhiwani Textiles reported in 1996 (88) E.L.T. 639, the Apex Court has held that a demand can be raised only from the date of show cause notice. He submits that since there are two conflicting judgments of the Apex Court, the requirement of p....