2009 (1) TMI 861

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..... r the Appellant. Shri D.S. Negi, SDR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - We have heard Shri Jayram Patel, Authorised Signatory of the appellant and Shri D.S. Negi, ld. SDR for the Revenue and have gone through the impugned order. 2. The appellants are engaged in the processing of fabrics and were required to discharge duty liability in terms of the Annua .....

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..... . We find that the law is no more res integra and stands settled by the Hon'ble Bombay High Court in the case of M/s. Om Textiles P. Ltd. v. CCS, Belapur [2006 (74) RLT 233 (Bom.) = 2014 (310) E.L.T. 236 (Bom.)] laying down that even in the absence of challenge to APC fixed by the Commissioner, benefit of law declared by the Hon'ble Supreme Court is required to be extended to them. By following th .....

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