2011 (6) TMI 551

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... SDR for the respondent Per:   Mr. P.R. Chandrasekharan, This appeal is directed against the Order-in-Original no. 20/03 dated 24.11.2003 passed by the Commissioner of Central Excise, Mumbai IV. 2. The appellant SKM Fabrics, Mumbai are processors of textile fabrics and had opted for payment of duty under Section 3A of the Central Excise Act, 1944. Under the provisions of the said sec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d to it. The cooling zone is meant for cooling the fabrics that come out the chambers at a very high temperature and the stenter can function without cooling zone. The appellant further submits that cooling zone  is at a distance (of about 2 feet) from the gallery and is nowhere attached to the stenter. 4. The ld. DR reiterates the findings given in the impugned order. 5. We have carefully .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... etting or drying of the fabrics. In the instant case, as rightly pointed out by the appellant, the cooling zone is neither installed in nor attached to the stenter. Further it is not aiding the process of heat setting or drying of the fabrics but merely cools the fabrics which comes out of the stenter. In view of the above factual position, the inclusion of the cooling zone in the number of chambe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X