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2017 (9) TMI 1428 - AT - Central ExciseDemand - the appellant units had processed stock of sarees with the aid of power attracting duty of Central Excise - Held that: - there was no machine to be used with the aid of power for the process of dyeing found installed in the premises of appellant No. 1 (M/s Rajkamal Textiles Printery). When it is so the Revenue's basic premise that the appellant M/s Rajkamal Textiles Printery carried out the process of dyeing of fabrics on five Jigar machines running with electric motors does not stand to the required scrutiny. Therefore, it appears that the proceedings initiated against the appellant No. 1, M/s Rajkamal Textiles Printery by issuance of SCN No. 58/2003 dated 28.02.2003 cannot pass the scrutiny under the law of Central Excise. However considering the fact that the impugned order did not consider certain evidences like photographs, videography record as pleaded by appellants, we are not giving any further observations on this - matter on remand. There is no dispute on the fact that the premises of M/s Madhuri Print had physical installation of said five Jigar Machines. However the appellant No. 2 - M/s Madhuri Print submits that though five dyeing machines (Jigar machines) were available in their factory they were actually getting dyeing process undertaken through outside workers. The appellant No. 2 argues that their bills in this regard were not taken into consideration - matter on remand. Appeal allowed by way of remand.
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