1991 (2) TMI 133

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....disposal of all the petitions mentioned above, as in all these petitions the common question involved is, whether Central Excise duty should be collected from the petitioners in respect of their manufactured textured dyed waste or textured waste at take-up stage or at the stage when these are in the furnished and marketable condition. By order/notice - filed as Annexure-A to each of the petition, ....

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....d 15-6-1990, issued by the Collector of Central Excise and Customs, Indore, stand of the petitioners has been accepted by Government and duty held payable at the finished and marketable stage and not at the take-up stage. It was also submitted that the petitioners' product does not come within the exceptions set out in clarification in Para 2 of the Trade Notice. Shri Kohli further submitted that ....