1998 (7) TMI 243

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.... Agarwal, SDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Learned Advocate Shri V. Sridharan prays for waiver of pre-deposit and stay of recovery of Rs. 7,47,982/- demanded as duty and Rs. 4 lakhs imposed as personal penalty. 2. He submits that the applicants are manufacturing grey knitted pile fabrics and sent them to a processor. After receiving the processed fabric....

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.... the only relevant clauses of the definition which can at all apply are Clauses (a) & (b) of that section note. He further points out that bare reading of those clauses indicates that neither of the said clauses apply to the present activity of the applicants. Clause (a) deals with cutting of fabric otherwise than into `squares' and `rectangles'. Since towels and napkins are squares or rectangles ....