2013 (3) TMI 3

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..... eld that:- As applicants are engaged in the manufacture of processed textile fabric & during the period in dispute have cleared the processed fabric and have not paid duty as determined under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules by the Commissioner of Central Excise therefore it is not a case for total waiver of duty. Even the Hon'ble Madras High C .....

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..... hapter Headings 55 and 54 of the Central Excise Tariff. The annual capacity of the stenters of the applicant under the provisions of the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 was determined by the Commissioner of Central Excise vide order dated 29.6.1999. As per the determination, the applicant was required to deposit the duty as determined, at th .....

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..... ntral Excise Act. However, the Hon'ble High Court held that the manufacturers are liable to pay duty of excise under Section 3 of the Central Excise Act. 5. We find that the applicants are engaged in the manufacture of processed textile fabric. During the period in dispute, the applicants cleared the processed fabric and have not paid duty as determined under the Hot Air Stenter Independent Text .....

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