2009 (3) TMI 603

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..... - - Dated:- 17-3-2009 - J. Khosla, Presiding Officer REPRESENTED BY : Shri Bharat Raichandani, Advocate, for the Appellant. Shri Javed Ansari, Advocate for M/s. L.S. Shetty Associates, for the Respondent. 2. The Ld. Counsel for the Appellants, while challenging the Demand Notice, has submitted that the Appellants are not liable to pay any cess as they are neither manufacture .....

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..... ess. The Appellants have no case and the Appeal, therefore, deserves dismissal. 4. In reply, Shri Bharat Raichandani, Ld. Counsel for the Appellants has submitted that it is a fact that the return is filed only after receipt of intimation from the Textile Committee, but takes a plea that there cannot be estoppel against him. In support of the stand he has filed a decision of the CEGAT Special Be .....

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