TMI Blog2014 (8) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... SAMSIRA, Mumbai and MMTRA, Surat to emphasize the point that both Relax Drum machine and Conveyer Drying machines are different and cover under the impugned exemption notifications. It has been opined by MMTRA that both the Relax Drum Machine/ Relax Drum washer and Conveyer Drying machines are different. There is thus no doubt that the machines Relax Drum Machine (Relax Drum washer) is not a drying machine. Whether the description given in the exemption notifications means only the drying machines or it also covers Relax Drum Machine (Relax Drum washer) manufactured by the assessees - Held that:- functions of Conveyer Drying machine and Relax Drum washer (Relax Drum Machine) is the same i.e. Relaxation of fabrics/fibre. The word ‘Drum dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly, extended period has been rightly invoked in these proceedings by the lower authorities - Decided in favour of Revenue. - Appeal No. : E/656-662/2011, E/1061,1062,1154/2010 - ORDER No. A/11506-11515/2014 - Dated:- 21-8-2014 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant : Shri Uday Joshi, Hardik Modh, Advocates and Shri Naveen Gheewala, Consultant Shri S.K .Mall, AR For the Respondent : Shri HD Dave, Shri Dhaval K. Shah, Rahul Gajera Advocates Shri S.K .Mall, AR JUDGEMENT Per : Mr. H.K. Thakur; Following appeals and cross objection have been filed on a common issue and are being taken up for disposal by a common order:- S/No. Appeal No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T., Surat vs. Shri Suresh Pratap Singh Pauchauri -do- (x) E/662/2011 CCE S.T., Surat vs. M/s. Shree Laxmi Engineering -do- 2. Appeals mentioned at serial Nos. (i) to (iii) above are filed by the appellants against two different order-in-originals passed by Commissioner of Central Excise S.T., Surat. Remaining appeals have been filed by the Revenue with respect to OIA No. RKA-65-73-SRT-I-2011 dt.25.02.2011 under which the first appellate authority decided the issue against these appellants. Common issue involved in all these appeals is whether textile machinery Relax Drum Machine or Relax Drum Washe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MTRA, Surat. That according to SASMIRA, Mumbai Conveyer Drying Machine is different than the Relax Drum Machine. That as per Serial No. 193, list 6(5) of Notification No. 6/2002, machinery or equipment specified in this heading are chargeable to NIL rate of duty without any condition specified. Learned advocate also argued that demand is clearly time barred as they were clearly shown the machinery in the invoices as Rotary Drum Washer copies of which were furnished to the Revenue. That the required description was submitted to the Range Superintendent vide their letter dated 14.09.2002. That description of machinery Relax Drum has also been specifically mentioned in the periodical returns filed by the appellant in the year 2002 before surre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion notifications, the machinery should be one of six categories of drying machines specified in the relevant notification headings. Regarding the opinions taken from SASMIRA and MMTRA (Man Made Textile Research Association), Surat, he argued that these opinions were given at the request of the manufacturers and has been given by the concerned agencies without visiting the factory premises of the manufacturers. With respect to time-bar aspect, learned AR argued that mis-declaration is clearly evident from the fact that washing machine was declared for exemption which was meant only for drying. It was his case that mis-declaration was only detected by the officers of the department and therefore, extended period of limitation will be applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ications. It has been opined by MMTRA that both the Relax Drum Machine/ Relax Drum washer and Conveyer Drying machines are different. There is thus no doubt that the machines Relax Drum Machine (Relax Drum washer) is not a drying machine. 8. The next point for consideration is whether the following description given in the exemption notifications means only the drying machines or it also covers Relax Drum Machine (Relax Drum washer) manufactured by the assessees involved in these appeals:- Relax Drum/ Conveyer drying machine, (i) Drying Range (ii) Float Dryer (iii) Float Drum (iv) Loop Dryer (v) Drum Dryer (vi) Jet Dryer (vii) ......... 8.1 It has not been disputed by either side that the functions of Conveye ..... X X X X Extracts X X X X X X X X Extracts X X X X
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