2018 (7) TMI 1770

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....t for Appellant Shri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Original No.01/Central Excise/Commissioner/2012 dated 30.05.2012 passed by Commissioner Central Excise, Kanpur. The Appellant requested for adjournment. The request is rejected and appeal is taken up for decision. 2. Brief facts of the case ....

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....s other than "made of cotton not containing any other textile materials". It appeared to Revenue that other materials used in the manufacture of tent such as made up of Aluminum like Aluminum Joints, pipes etc., were covered by other entry which attracted 8% duty ad valorem. Therefore, for the period from 2006-07 to 2010-11 appellant were issued with a Show Cause Notice dated 05.09.2011 demanding ....

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.... we have also gone through the final order in the above stated case. We find that the facts of the present case are fully covered by the said case law. In the said final order it was held as follows. "Having considered the rival contentions and on perusal of records, we find that there is no dispute that the goods cleared by the respondent-assessee are falling under Chapter 63. There is also no....