TMI Blog2009 (8) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... posed upon the appellant by the impugned order of Commissioner of Central Excise on the ground that the embroidery on the fabrics was cleared by them by availing the benefit of exemption Notification No. 5/99-C.E., 6/2000-C.E., 6/2001-C.E. and 6/2002-C.E., whereas the same was not available to them. 2. Though the appellants have advanced arguments on merits, we are of the view that the appeal ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evade the central excise duty leviable on the clearance of the Embroidery fabrics and cleared their product without payment of central excise duty and without following the procedure laid down under the Central Excise Rule, 1944. Therefore, I find that the said demand notice is issued within the period of five years as per the Section 11A of Central Excise Act, 1944 and correctly invoked the exte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uested the department for cancellation of their registration on the ground that the embroidery was done on 100% polyester grey fabrics, which attracted nil rate of duty. Accordingly, they had surrendered their registration certificate on 21-4-99, which was not objected to by the Revenue. Merely because subsequently the notification provisions were interpreted by the department, contrary to their e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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