2001 (10) TMI 103

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..... ned Counsel for the appellant and also the learned Senior Central Government Standing Counsel. 2. The writ petition relates to textile business and the levy of Central Excise thereto. The writ petitioner is the lessee and had been running the business under the name and style of "Tvl. Komalagowrie Textiles". He held a licence for the period upto 31-3-1999. There are two assessment years before us .....

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..... to be issued. This view of ours is fortified by a Division Bench of Allahabad High Court in "Music Time Electro Cottage v. Union of India and Another" [1988 (38) E.L.T. 19 (All.)]. In so far as the fastening of the liability is concerned, it depends upon the finding of fact to be arrived as after affording opportunity and holding enquiry. The order of the learned Single Judge is modified to this .....

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