2013 (10) TMI 47

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....the Appellant. Shri Devinder Singh, DR, for the Respondent. ORDER This is a stay application filed by M/s. Standard Niwar Mills hereby (referred to as applicant) seeking waiver of pre-deposit and stay of recovery of dues confirmed against them by Commissioner of Central Excise, Kanpur. 2. The brief facts of the case are that the applicants were clearing tents extendable made of cotton ....

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.... for the appellant submits that demand in this case relates to the period 2006-07 to 2010-2011 whereas Show Cause Notice is issued by the department on 5th September 2011. Therefore major portion of the demand is hit by limitation. He also submits that Commissioner has wrongly held that benefit under Notification 29/2004 is not applicable to them. He submits that they have not used any textile fib....

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....pt 6309 and 6310) if all goods are of cotton, not containing any other textile material. He submits that since the aluminium and other iron products are being supplied along with tent extendable the benefit of 4% rate of duty will not be applicable to the tents extendable. He submits that as regards the order-in-appeal passed by the Commissioner (Appeals), Kanpur granting the benefit of the notifi....

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.... materials, even if they contain sewing threads, cords, labels, elastic tapes, zip fasteners and similar items used for stitching, fastening, holding or adornment, of materials other than cotton. We find that the last line of the explanation similar items used for stitching, fastening, holding or adornment of materials other than cotton is also mentioned. We find that the aluminium pipes and joint....