2005 (10) TMI 531

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stry the Respondents are not appearing either personally or through any Advocate. This Appeal is against the Judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as "CEGAT") dated 22nd September, 1999. Briefly stated the facts are as follows :- The Respondents are manufacturers of Resin Bonded Bamboo Mats. one of the inputs for manufacture of this....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rom duty and therefore, duty was payable on the inputs. By an order dated 1st June, 1992 the Assistant Collector levied duty. This duty was levied not on the ground that the inputs were dutiable as the final product was exempted. The duty was levied on the ground that the clearances exceeded Rs. 30 Lakhs during the relevant period. This was not the basis of the show casue notice. It is well set....