1999 (11) TMI 191

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....t. Shri K. Srivastava, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The Commissioner of Central Excise, Meerut has confirmed a duty demand of Rs. 94,27,454/- upon the appellants herein, holding that the latex solution manufactured by them is liable to duty under CET sub-heading 4005.00 as compound rubber, that the demand is not barred by limitation since the ap....

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....erating the findings of the adjudicating authority, contends that since the appellant is registered both with the Coir Board and Ruber Board, what would require to be seen is whether the product is a product of any of the industries stipulated in the Schedule to the notification, and since latex mix is not a product of coir industry, but of the rubber industry which is not a specified industry und....