M/S. Omtex Ltd. And M/S. Srivishnu ... vs Commr. Of Cex, Coimbatore on 19 July, 2001
7. On a careful consideration of the submissions made by both the sides, we notice that in an identical case pertaining to Tamilarasi Textiles Vs. CCE, the matter was remanded for de novo consideration to the same Commissioner which deals with the clearance of cotton towels by recording the findings in para 5 which is noted herein below:-