1998 (12) TMI 174

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....one, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The Revenue is aggrieved by the order of the Collector of Central Excise (Appeals), Bombay extending the benefit of Notification 70/88 to fabrics manufactured by the respondents herein and sold at prices higher than the maximum ex-factory price fixed by the Textile Commissioner in terms of the Notification. It is ....

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....time to time by the Textile Commissioner under the Textile (Control) Order, 1986, for which maximum ex-factory prices have been specified by the Textile Commissioner under the said order." 4. Exemption from duty is available under the Notification only in respect of such fabrics which are defined as "controlled cloth" by the Textile Commissioner in terms of the Textile (Control) Order, 198....

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....d the fabric at Rs. 8.75/- per metre). Therefore, the cloth sold at a price higher than the price stipulated by the Textile Commissioner's Order read with Textile (Control) Order does not qualify as controlled cloth. Further, in exercise of the powers conferred by Clause 16, 17, 18 of the Textile (Control) Order 1986, the office of the Textile Commissioner issued the 'Controlled Cloth (Production ....