1991 (1) TMI 255

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..... is, Advocate, for the Respondents. [Order per : G. Sankaran, President]. - The issue in these appeals being common, they were taken up for hearing together. While Century Textiles & Industries Ltd. was represented by Dr.P.V. Jois, Advocate, M/s. Morarji Gokuldas Spinning & Weaving Co. Ltd. was not represented before us though Order No.181/90-C dated 29-11-90 fixing today as the date of hearing .....

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..... . As against this, the learned Counsel for the respondents places reliance on passages occurring in the book "Textile Bleaching" by J.T. Marsh. At page 201, the book says that the principal chlorine compounds used in commercial bleaching are calcium and sodium hypochlorites in the form of dilute solutions. Many bleach works now make their own bleach liquors by passing chlorine from cylinder into m .....

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..... als) that the notification in question was applicable to Bleach Liquor consisting of sodium hypochlorite also was correct and we uphold the same. The appeals are dismissed. 3. The respondents having got relief at the hands of the Collector (Appeals) had no cause to file the so-called cross objections and their prayer is also that the appeals filed by the Collector of Central Excise may be dismiss .....

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