1999 (10) TMI 258

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..... Respondent. [Order per : G.R.Sharma, Member (T)]. The short point for determination in this appeal is whether duty was payable at the fabric stage or at the stage when the assessee was paying duty after cutting this terry towelling fabric stitching into towels and hemming them. 2. The facts of the case, in brief, are that the appellants are engaged in the manufacture of terry towelling .....

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..... iterates the findings of the authorities below. 5. We have heard rival submissions. We note that the appellants have been paying duty on terry towels after cutting, stitching and hemming them. We also note that during the material period, there was Notification No. 65/87, dated 1-3-1987 which provides exemption on towels if the duty was paid at fabric stage. Having regard to this Notification, w .....

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