2000 (10) TMI 324

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Arya, DR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. -  The appellants desire disposal on merits. We have heard Mrs. Reena Arya for the Revenue. 2. The appellants manufactured textile fabrics and filed classification list from time to time inter alia showing the rates to duty and cesses on these fabrics including the related laws and the exemptions. The class....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd for handloom cess as not sustainable in the face of the failure of the department to show that the Chindies were covered under the description "Medium-A and Medium-B" varieties etc. On the aspect of limitation Tribunal Judgment in the case Fenner (India) Ltd. v. Collector of Central Excise [1997 (93) E.L.T. 158] was cited as also the Judgment of Vallabh Cement v. Collector of Central Excise [19....