TMI Blog2000 (4) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondents. [Order per : Archana Wadhwa, Member (J)]. - Shri S.K. Roy Chowdhury, learned Advocate appearing for the appellants prays for dispensing with the condition of pre-deposit of duty amount of Rs. 1,13,58,922.00 and penalty of Rs. 5 lac imposed by the Commissioner, C. Ex., Calcutta. 2. Arguing on the application Shri Roy Chowdhury submits that the dispute involved in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... because of predominance of cotton in the product. The said notification in question does not contain any separate definition of cotton fabric. Section Note 2(A) has to be applied and cotton yarn fabric has to be treated covering the blended cotton fabric. He submits that the wording of Notification No. 57/87 which was the subject matter of Tribunal s decision being Order No. A-885/Cal/98 dated 5-3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fibres will not qualify for the exemption. As such he submits that the issue having been decided in principle by the Hon'ble Supreme Court, the benefit of Notifications involved in the present case would not be available to the appellants. He also submits that the Department has filed a reference application against the earlier order of the Tribunal before the Hon'ble High Court which is pending d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is considered to be cotton yarn because of Section Note. As such factually the present case is different than the Rajasthan Spg. and Wvg. Mills case. 5. Nothing has been pleaded on financial hardship by the appellants. 6. We have considered the submissions of both sides. We note that though the earlier order was placed before the Commissioner at the time of filing their written submission du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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