1997 (7) TMI 171

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....ourt's decision in W.P. No. 345/72 which related to demand of Rs. 3.23 lakhs as duty for the period 1-4-1968 to 23-10-1968. That demand has been quashed by the High Court on the basis of classification of goods, i.e., umbrella cloth as waterproof and not water repellent cloth. This classification cannot legitimately be disputed by the Department. This being so, there is no merit in this appeal. ....

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....eal is allowed in the above manner. The impugned judgment of the High Court is set aside and the matter is remitted to the concerned Assistant Commissioner, Central Excise, for a fresh decision as indicated above. 5. Civil Appeal No. 3135 of 1986. - This appeal arises out of the High Court's judgment allowing the respondent's appeal in respect of a claim for refund of Rs. 15,17,886.60p. for the....