2005 (4) TMI 62

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....v Malhotra, Advocates, for the respondents. A.S. Rao, R. Aggarwal, T.A. Khan, P. Parameswaran and B. Krishna Prasad, Advocates, for the appellant. [Judgment per : Ruma Pal, J.]. - During the years 1995-96, 1996-97 and 1997-98, the respondent Textile Mills cleared grey cotton canvas clothes and grey cotton fabrics, without payment of any central excise duty on the ground that the products wer....

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....9) ECR 147 confirmed the demand of duty and also imposed personal penalty on the respondent and ordered interest on the delayed payment. Duty was also demanded from M/s. Moti Lal Traders and personal penalty as well as interest was levied. 3. The respondent and M/s. Moti Lal Traders both preferred appeals before the Commissioner of Central Excise (Appeals). The appeals were allowed by following....