1993 (2) TMI 114

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..... was "furnishing fabric" and as such liable to Central Excise duty under Tariff Item 19(1)(i) Ist Schedule to the Act. The Assistant Collector came to the conclusion that the 'tufted fabric' was 'furnishing fabric'. The appeal filed by the appellant was dismissed by the Collector. The Central Government as revisional authority upheld the findings of the Assistant Collector and that of the Collector .....

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..... and conclusions reached by the Assistant Collector/Collector as upheld by Central Government. We also do not find any material on the record to show that the appellant bona fide believed that the goods manufactured by it were embroidered fabric and as such entitled to exemption under law. We, therefore, uphold the findings of the courts below that Rule 9(2) of the Central Excise Rules, 1944 was a .....

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