9911796707
TMI Blog2012 (5) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... r: S S Kang: 1. Heard both sides. 2. The appellant filed this appeal against Order-in-Appeal passed by the Commissioner (Appeals). Brief facts of the case are that the appellant are engaged in the manufacture of Lacquered Metalised Polyester Film as well as Imitation Zari. The appellants were clearing Lacquered Metalised Polyester film on payment of appropriate duty. The appellants were also cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of both the goods i.e Lacquered Metalised Polyester film and Imitation Zari and were paying 8% of the price of Zari as the same is exempted. Vide letter dated 16.03.1999, the appellant informed the Revenue regarding payment of 8% of the price of exemption Zari under rule 57CC of the Central Excise Rules. In response to the letter written by the appellant, the jurisdictional Superinten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... job worker and therefore it cannot be said that the same is semi-finished processing to the job worker. Hence the demand is rightly made. 6. We find that the appellants are registered with the Revenue for manufacturing Lacquered Metalised Polyester film as well as Imitation Zari. The appellant started clearing Zari which is exempted product on payment of 8% of the price of the zari in view of pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the job worker.
8. Further, we find that major portion of the demand is time barred as the appellant informed the Revenue in March 1999 regarding their manufacturing activity and mode of clearances of the zari. In view o the above, we find merit in the contention of the appellant. The impugned order is set aside and the appeal is allowed.
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