9911796707
TMI Blog2007 (3) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... r Chapters 54 and 55 processed by them were covered under the provisions of erstwhile Rule 96ZNA of the Central Excise Rules, 1944 as per which (read with Rule 96ZNC and Notification 20/2001-C.E. dated 30-4-2001), an independent textile processor was required to pay Rs. 2.5 lakhs per chamber per stenter per month if the average value of the textile fabrics processed is Rs. 30/- or less per sq. mtr., and Rs. 3 lakhs per chamber per stenter per month if the average value of such fabrics is more than Rs. 30/- per sq. mtr., subject to the conditions and the procedure laid down under the Rules, instead of paying duty on actual value thereof under Section 4 of the Central Excise Act at the time of clearance of each consignment. An application for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issued to the appellants, proposing recovery of duty of Rs. 4,31,70,308.48 together with penal action. The demand was confirmed by order dated 28-4-2003 and penalty of amount equal to duty was imposed on the appellants and a penalty was also imposed upon Shri T. Kewal Ramani, its general manager. The appellants filed Appeal Nos. E/1881/02 and E/1988/03 before the Tribunal against orders dated 4-4-2002 (withdrawing the permission granted to the appellants) and 28-4-2003 (confirming duty demand and imposing penalty). Shri Kewal Ramani filed Appeal No. E/1989/03 against the penalty imposed on him. These three appeals were heard along with Appeal No. E/4379/98 filed by HIFPL against the Commissioner's order classifying synthetic woven fabrics ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rics manufactured by HIFPL was decided in favour of the assessees by Tribunal's order dated 11-8-2004, against which the Revenue filed an appeal to the Hon'ble Supreme Court, which was dismissed vide order dated 3-3-2005. Thus the classification issue has attained finality. HIFPL has no facility other than that of weaving fabrics as seen from the statement dated 21-2-2002 of its director, Shri Shrikumar Mimani. In the challans issued by them to the appellants while clearing goods under the provisions of Rule 57AC(5), the goods have been described as synthetic cloth woven fabrics. It is clear that the appellants have received woven fabrics in running length, as HIFPL does not have the facility to manufacture other than woven fabrics in runni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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