2005 (12) TMI 385

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....t. Shri B.L. Meena, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - Lower authorities have demanded differential amounts of duty of excise from the appellants on Cotton fabrics, denying the benefit of concessional rate of duty under Notification No. 38/03-C.E., dated 30-4-2003 for various spells during 2003. 2. After examining the records and hearing both sides, ....

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.... fabrics. In other words, none of the processes mentioned in the above proviso was ever carried out on the subject fabrics and, therefore, the proviso was inapplicable to their case. Ld. Consultant for the appellants has reiterated this case before us, while ld. SDR has reiterated the findings of the lower authorities. 3. After considering the submissions made by both sides, prima facie, i....