2002 (6) TMI 143

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..... dents are engaged in the manufacture of HDPE tapes, fabrics and sacks. There was a dispute regarding classification of these products - the assessees contended that the products were classifiable under Chapter 39 while the department classified them under various sub-headings of Chapter 54 of the Schedule to CETA, 1985. Thereafter classification of the products was confirmed under Chapter 39 by va .....

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..... lastipack Ltd. - 2001 (127) E.L.T. 826 wherein it has been held that principle of unjust enrichment is not applicable in view of proviso (c) to sub-section (2) of Section 11B of the Central Excise Act which carves out an exception in respect of cases involving credit of duty. The Tribunal has relied upon its earlier decision in the case of CCE, Bhubaneshwar v. Brooke Bond Lipton - 1999 (107) E.L.T .....

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