1998 (5) TMI 108 - AT - Central Excise

Summary

The case involves a duty demand on jute floor coverings. The issue is the classification under Central Excise Tariff Act, 1985. The appellant argues conflicting judgments on raising demands retrospectively. The Tribunal grants waiver of duty pre-deposit and stay of recovery pending appeal, considering conflicting views and awaiting a Supreme Court judgment on retrospectivity of demands.