2002 (2) TMI 553

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.... the Respondent. [Order per : P.S. Bajaj, Member (J)]. - Heard. 2. The stay application is dismissed being without merit. With the consent of learned JDR, we proceed to decide the appeal on merits. None has come present on behalf of the respondents, in spite of service of notice. 3. This appeal has been filed by the Revenue against the impugned order-in-appeal of the Commissi....

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..... Therefore, they were not entitled to the benefit of above said exemption notification. They were called upon to pay the duty of Rs. 2,41,612.80. The adjudicating authority confirmed the duty, although the respondents agitated before him that the shawls which they were clearing, were in ready to use conditions without stitching/hemming/whipping. The Commissioner (Appeals) through the impugned ord....