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The judgment by Appellate Tribunal CEGAT, Madras involved a case where the appellants were manufacturing processed tyre cord fabric from unprocessed tyre cord fabric and claimed exemption from payment of AED. The demands raised from April 1993 to February 1995 were considered time-barred and the appellants were granted a stay on pre-deposit and recovery until the appeal was disposed of. The matter was found to be covered by previous judgments, and the appellants' request for early hearing was accepted. Similar appeals pending were to be heard together. The final hearing for the appellants was scheduled for July 10, 1998.
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