RISHABH CHEMICALS PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) WITH the consent of parties, the matter is heard finally on merits.

(2.) BY filing this petition, the petitioner has questioned the legality and validity of the order dated 26-3-2001 (Annexure P-1) passed by CEGAT in an appeal filed by the petitioner. In view of the limited issue involved in the writ, it is not necessary to take note of detail facts of this case except to mention those which alone are material to decide the issue involved in the writ.

(3.) PETITIONER claims to be engaged in the business of a commodity as Grey Filter Cloth under the Excise Act. It is classified under Chapter 59 and is chargeable to duty at the rate of 15% advalorem.