2003 (6) TMI 411

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.... Appellant. S/Shri Paresh Dave, Advocate with N.G. Gheewala, Consultant, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The brief facts of the case are that the respondents herein were engaged inter alia in the manufacture of Metallic yarn, Rigid Lacquerred Polyester film, Rigid Metallised Polyester film and Rigid Metallised & Lacquerred Polyester film. They claimed t....

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....td.) covering the period March, 1989 to November, 1993. The notice also proposed penal action against the respondents. The Commissioner of Central Excise held that the benefit of the Notification was available as man-made metallic yarn was made out of Polyester film which was first metallised and then lacquerred. He also extended the benefit of Notification No. 76/86 which exempts inter alia handi....