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2001 (12) TMI 892 - AT - Central Excise
Extract:
.......s. Bata India Ltd. is rejected on merits by holding that double textured rubberised fabric/unvulcanised sandwitched fabric is an excisable product. However, as there is no Majority Order available on the point of limitation and on the applicability of Notification and on the quantum of penalty, the appeal is posted for-rehearing on the said issues.