2016 (10) TMI 1052

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..... K. ARYA, TECHNICAL MEMBER Mr. Badrinath. N. R., CA For the Appellant Mr. N. Jagadish, AR For the Respondent JUDGEMENT Per : Ashok K. Arya The appellant viz., M/s. Tubular Bags Manufacturing Company is in appeal against the Order-in-Appeal No.70/2003 dated 31.3.2003 passed by the Commissioner of Central Excise (Appeals), Bangalore. The matter pertains to chargeability of Central Excise duty .....

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..... td. vs. CCE, Calcutta: 1997 (93) E.L.T. 773 (Tribunal) b. K.E. Technical Textiles Pvt. Ltd. vs. CCE, Kolkata: 2009 (235) E.L.T. 253 (Tri.-Kolkata) 4. The learned AR on behalf of Revenue reiterates the findings of the lower Revenue authorities. 5. We have carefully considered the facts of the case and the submissions of both the sides. We find that the goods in question viz., impregnated specia .....

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