2005 (4) TMI 62

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....ndents. 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 were classifiable under Chapter 52 of the C....

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....d 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 the decision of a Larger Bench of the Tribu....