1999 (1) TMI 91

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..... . [Order per : Jyoti Balasundaram, Member (J)]. - In this case a demand of Rs. 22,494/- has been confirmed on the ground that clearances of man-made fabrics to 100% EOU have been made against an invalid CT 3 Certificate No. 7, dated 29-12-1992 covering 2000 mtrs. of processed man-made fabrics, under GP-II, dated 2-1-1993, on the ground that the concession to clear man-made fabrics free of duty .....

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..... .T. 478 (TISCO) are of no avail in the present case since a cut off date has been provided in the Appendix to the Notification itself. We, therefore, uphold the duty demand of Rs. 22,494/-. Regarding the other demand, we agree with the learned Counsel that since the CT 3 certificate No. 2 authorises the appellants to clear the goods falling under Chapters 54-56 of the Schedule to the CETA 1985, cl .....

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