2000 (12) TMI 640

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....dent. [Order per : Archana Wadhwa, Member (J)]. -  Briefly stated the facts of the case are as under:- 1.1 That the Assistant Collector vide his order dated 12-10-1990, while adjudicating upon the show cause notice issued on 13/14-4-1989 for the period 1-3-1988 to 31-3-1989, confirmed the demand of duty of Rs. 3,52,819.15 on the Air Pillow and Air Mattress but dropped the demand of du....

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....ring both sides duly represented by Shri Partha Banerjee, learned Advocate for the appellants and Shri R.K. Roy, learned JDR, for the Revenue we find that the issue is no more 'res integra' as the same has been settled by the Larger Bench decision of the Tribunal. After taking note of the various decisions on the subject including the Supreme Court decision in the case of Samrat International Pvt.....