TMI Blog2016 (3) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 - SHRI S.S. GARG, MEMBER (JUDICIAL) AND SHRI RAJU, MEMBER (TECHNICAL) For the Petitioner : Shri H.M. Dixit, Assistant Commissioner (AR) For the Respondent : Ms. Padmavati Patil, Advocate ORDER PER: RAJU M/s Punikim and Shruti Textiles, the respondents, were engaged in process of pleating and embossing of the duty paid processed fabrics. The said processes were exempted under Entry No. 102 Notification No. 6/2002 dated 1.3.2002. Vide Notification No. 6/2003 dated 1.3.2003, the said exemption was withdrawn. However, the said exemption was again extended on 1.10.2003. A notice was issued to respondents alleging that the process of pleating and embossing of fabrics amounts to manufacture. Since the said process was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demption fine can be imposed. Aggrieved by the said order, the Revenue is in appeal. 2. The learned AR relies on the grounds of appeal. He argued that the Board has examined the Hon'ble Supreme Court s order in case of Siddheshwar Cotton Mills, in consultation with Chief Chemist taking into consideration all technical aspects and have come to a conclusion that pleating and embossing on fabrics is not known to disappear on its own i.e. normal period of time of 2-3 years even after ironing or dry cleaning. He stated that the Board had clarified the process of pleating and embossing amounts to manufacture. He argued that the assertion of CESTAT in case of Ronuk Mfg. Co. - 2004 (174) ELT 33 on which Commissioner (Appeals) has relied wron ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t should be demanded from the supplier of the materials under rule 12B. 4.1 It is seen that the Revenue s appeal covers only the first ground and there is no argument whatsoever in respect of the second ground on which the demand was dropped. There is a blind submission to the effect that duty can be demanded from the job-worker without quoting how and why the arguments given by the Commissioner (Appeals) in the impugned order are incorrect. Thus, prima facie, it is seen that the impugned order has not been challenged on both the grounds and therefore, even if the appeal of the Revenue is allowed on the first ground, no relief can be granted on the second ground. 4.2 It is seen that the Revenue has sought to differentiate the facts fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anything to the cotton fabric nor the effect brought about by it is lasting. It is, according to learned counsel, nothing more than pressing the cotton fabric by running it between plain rollers to improve its appearance. Learned counsel submitted that it was purely a temporary finish and that having regard to the nature of the process it is plainly manifest that it does not impart to the fabric either of the two ingredients necessary to bring the process into the family of processes envisaged by the preceding expressions in the section. Sri A.K. Ganguly, learned counsel for Revenue, however, submitted that this aspect requires investigation of the factual aspects and that since the Appellate Tribunal had not specially examined this aspect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the process of pleating on fabrics are observed as under: - 2. The ld. DR however, relies on a trade notice issued? by Commissioner of Central Excise, Surat pursuant to the order wherein it has been provided in paras 1 2 - The Central Board of Excise Customs has examined the matter in consultation with the Chief Chemist, CRCL, New Delhi, whether pleating of fabric falling under Heading 54.06 will amount to manufacture and such pleated fabric will be subjected to duty again. The Board has accepted the opinion of the Chief Chemist, CRCL, New Delhi that pleating of fabric is covered under the scope of the term Any other Process and as such as per Chapter Note 4 of Chapter 54 of Central Excise Tariff it shall amount to m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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