TMI Blog2017 (10) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... the period prior to 15.12.2008 i.e 12% BED & 8% AED - the issue is no longer res-integra as it has been decided against the assessee by Divisional Bench of this Tribunal in the judgment of Vishnu Dying & Printing works [2005 (11) TMI 142 - CESTAT, MUMBAI], where it was held that The loose stock only refers to stock of finished goods which have not been packed as there is a separate entry for finished goods in the packed condition in the RG-1 register - appeal allowed - decided in favor of Revenue. - E/85/09 - A/89643/17/SMB - Dated:- 21-9-2017 - Shri Ramesh Nair, Member (Judicial) Shri A.B. Kulgod Asstt. Commr. (A.R.) for Appellant None for respondent ORDER The facts of the case is that the Respondent followed the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ground of appeal submits that as regard the excisability of goods it does not make any difference whether the manufactured goods shown as finished or semi finished goods in RG-1. He submits that once the goods is manufactured even though in loose condition and yet to be packed also liable to Excise Duty. The term Finished goods is in consonance with the term Excisable goods. Accordingly it is liable for duty as finished goods even if it is in loose form. He submits that the very same issue was considered by the Divisional Bench of this Tribunal in following case (i) Commissioner of Central Excise, Mumbai V/s Vishnu Dying fitting works [2006 (198) ELT 478] Tri-Mum. (ii) CCE, Mumbai-V V/s Dharmesh Textile Industries Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods become an excisable goods hence the same is finished goods. Accordingly the loose stock of fabric in the present case is Finished goods and the stock of such Finished goods lying as on 15.12.1998 will attract excise duty at the rate prevailing during the period prior to 15.12.2008 i.e 12% BED 8% AED. This issue is no longer res-integra as it has been decided against the assessee by Divisional Bench of this Tribunal. In the judgment of Vishnu Dying Printing works (Supra) this Tribunal held- 1. The dispute in this case is, whether loose stock of goods reflected in the RG-1 register maintained by the respondents herein who are processors of fabrics should be treated as finished goods and duty liability to be discharged thereun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question still required further processing and therefore, were not finished goods prior to 16-12-98. In these circumstances, we find substance in the appeal of the Revenue and accordingly set aside the impugned order and allow the appeal . In another case on identical issue in Dharmesh Textile Industries (Supra) this Tribunal passed the following order:- 4. We have considered the submissions. We find that as per the proforma prescribed the assessee was required to maintain RG-I Register wherein column 3, he has to show the finished goods both in packed and loose form and the loose refers to fully finished goods only. The respondents have failed to produce any evidence to show that the loose quantity reflected in the RG-I Regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntermediate goods are never packed before use. Just because the goods are not packed does not mean that goods are not fully manufactured and became non-excisable. Since these facts were never before the Bench in the case of Shree Ram Textiles and Processing Mills (supra) it has to be considered as sub silentio. Following the decision of the Tribunal in the case of Vishnu Dyeing and Printing Works (supra), we allow the revenue's appeal and set aside the order of the Commissioner (Appeals) . As per the ratio of above decisions of this Tribunal, coupled with my observation given here in above, the impugned order is not sustainable. Hence the same is set aside. Revenue s Appeal is allowed. (Pronounced in court on 21/09/2017) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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