1998 (5) TMI 108

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : Jyoti Balasundaram, Member (J)]. The above case relates to confirmation of a duty demand of Rs. 1,28,17,462 + Rs. 4,60,684/- on floor coverings of jute manufactured by the applicants herein. It is the case of the Department that the floor coverings are classifiable under sub-heading 5703.90 of the Schedule to the Central Excise Tariff Act, 1985 on the ground that the base hessi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... held that a demand can be raised for the period of six months relating back from the show cause notice, in a subsequent judgment, in the case of Bhiwani Textiles reported in 1996 (88) E.L.T. 639, the Apex Court has held that a demand can be raised only from the date of show cause notice. He submits that since there are two conflicting judgments of the Apex Court, the requirement of pre-deposit of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ases where it is brought to the notice of the Bench that two different views have been expressed, to grant waiver and stay of recovery; one of such orders which is brought to our notice is in the case of Capital Paper Mills P. Ltd. v. CCE, Meerut reported in 1995 (77) E.L.T. 412. Following the practice in such cases, and having regard to the fact that the matter of retrospectivity or otherwise of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X