1981 (1) TMI 265

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..... pugned order in appeal passed by the Appellate Collector of Central Excise, Bombay and issued a show cause notice to M/s. Finlay Mills (hereinafter called the assessees) under Section 36(2) of the Central Excises and Salt Act, 1944. Government have considered the reply of the assessees to the show cause notice and the submissions made at the time of hearing. 2. Dr. P.V. Jain who argued the a .....

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..... elation to exemption of duty on yarn contained in chindies was not in force. Dr. Jois submitted that under circumstances it would not be correct to say that the assessees had made any wilful misrepresentation and suppressed facts as alleged in the show cause notice for review. It was his contention that under the circumstances of the case Rule 9(2) was clearly not applicable and the Appellate Coll .....

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