2008 (4) TMI 316

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..... eer Chitkara, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The appellants are engaged in the manufacture of dyeing and printing of cotton man-made fabrics. The appeal has been filed against the order confiscating sarees and confirming demand of Rs. 1,47,006/- on the ground that the goods have been manufactured with the aid of power. 2. Commissioner (Appeals) has observed i .....

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..... mission statements were never retracted and therefore, he held that power has been used for drying the fabrics. 3. Heard both the parties. 4. Learned Advocate appearing on behalf of the respondents explains in details the course adopted for the manufacture of cotton and man-made fabrics. He also drew our attention to serial No. 114 of Notification No. 3/2001, which provides that certain processe .....

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..... e case of cotton fabrics, colour fixation by passing steam mixing of sodium silicate, kerosene, caustic soda, gum paste and emulsion etc. by stirring could not be treated as use of power but in the case of man-made fabrics, this benefit is not available. From the statement recorded from all the parties concerned, and conclusion arrived at by the lower authorities clearly show that the power has be .....

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