1999 (11) TMI 253

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..... Shri Mewa Singh, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein had filed a refund claim for approximately Rs. 13.20 lakhs in respect of handloom cess paid by them during the period 1-3-1986 to 18-3-1990 under protest on the ground that unprocessed cotton cloth received by them from traders for processing had already borne the burden of ha....

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....eceived the cloth from traders and not from a composite mill. The Commissioner (Appeals) upheld the order of the Assistant Collector holding as under : "I have gone through the records of the case very carefully. I observe that unprocessed fabrics exempt from payment of Central Excise duties were also exempted from payment of cess during the period of refund claim in terms of the Khadi and Othe....

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....ccordingly made use of terms as defined/understood under Cotton Textile (Control) Order, 1948. The appellants' claim that the unprocessed fabrics received by them correspond to the description of excluded variety in the ibid Notification is also not acceptable as the exclusion is only applicable to cotton fabrics manufactured in a composite mill and the appellants have not given any evidence that ....