9911796707
TMI Blog1990 (6) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... er (J)]. By a notice dated 7-6-1979, the appellants herein who are manufacturers of laminated jute bags, were called upon to show cause why the said goods should not be classified under Tariff Item 68 of the First Schedule to the Central Excises and Salt Act, 1944, why Central Excise duty should not be demanded in respect of goods cleared from May 1975 without payment of duty and why a penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n has been accepted by the Andhra Pradesh High Court in the case of International Packing Industry v. CBEC Others -1987 (32) E.L.T. 317 (A.P.) and by this Tribunal in the case of M/s. Calcutta Laminators v. CCE Calcutta (Order No. 568/1988-D) (ii) As regards the period prior to 6-12-1978, the demand is barred by limitation. 4. We have gone through the judgments cited above. The aspect of pred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er for remand. The authorities below have all along proceeded on the basis that the bags have been made from jute and only laminated with polythene. It is not the case of the department that jute was not the major constituent in the bags manufactured by the appellants. Therefore, respectfully following the ratio of the decisions of the Andhra Pradesh High Court and the earlier order of this Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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