1999 (4) TMI 339

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....f exemption under Notification No. 223/86-C.E., dated 3-4-1986, as amended during the period from 1-3-1988 to 20-7-1989. The Department was of the view that the woven sacks manufactured out of HDPE tubes or tubular fabrics which have in turn been manufactured on circular looms, will not be benefitted from the said Notification inasmuch as it will amount to manufacture of woven sacks on circular looms. The demand of duty for the period from 1-3-1988 to 20-7-1989 has been confirmed by the adjudicating authority for holding so. 2. Shri S.K. Bagaria, learned Advocate appearing for appellants submits that the issue on merits has been decided against the assessee in the case of M/s. Chariot Cement Company v. Commissioner of Central Excise, ....

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....r (Appeals) has held the notice to be without jurisdiction. Thereafter, the notice dated 25-1-1991, impugned in the present appeal was issued by the Commissioner invoking the larger period of limitation i.e. for the period from 1-3-1988 to 20-7-1989. He submits that as the earlier show cause notice issued on 15-5-1989 for the period from 1-3-1988 to 26-4-1988, it cannot be said that the Department was not aware of the facts that HDPE sacks/bags were being manufactured by them from HDPE fabrics which were woven on circular looms. In the circumstances, he submits that applying the ratio of the Tribunal judgment in the case of Chariot Cement Company, the facts of which are similar to the facts of the present case, their appeal be allowed on th....