2009 (3) TMI 603

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nbsp;     Shri Bharat Raichandani, Advocate, for the Appellant. Shri Javed Ansari, Advocate for M/s. L.S. Shetty & Associates, for the Respondent. 2. The Ld. Counsel for the Appellants, while challenging the Demand Notice, has submitted that the Appellants are not liable to pay any cess as they are neither manufacturer of textile nor textile machinery. The Demand Not....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eal, therefore, deserves dismissal. 4. In reply, Shri Bharat Raichandani, Ld. Counsel for the Appellants has submitted that it is a fact that the return is filed only after receipt of intimation from the Textile Committee, but takes a plea that there cannot be estoppel against him. In support of the stand he has filed a decision of the CEGAT Special Bench, New Delhi in Laxmi Colour Lab ver....