2010 (4) TMI 499

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..... eard learned Counsel for the petitioner and Sri Ashok Kumar Nigam, Additional Solicitor General of India for the respondents and also perused the material on record. 2. This petition has been filed by the petitioner being aggrieved by an order passed by the Cess Committee Appellate Tribunal dated 20-10-2005 by which it has imposed cess on the petitioner treating it to be a manufacturer. The respo .....

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..... y of excise on all textiles and on all textile machinery manufactured in India at such rate, not exceeding 1% ad valorem as the Central Government may, be notification in the official gazette, fix : Provided that no such cess be levied on textiles manufactured from out of handloom or power loom industries." 5. The case is therefore, clearly distinguishable from the present case as in the present .....

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..... Power Loom and Handloom Industry then clearly he is entitled to the benefit of the proviso. 7. Even after being subjected to bleaching dyeing or any other process the gray cloth, which is finished by the assessee would not cease to be the outcome of the Power Loom Industry and, therefore, even if, the assessee has considered to be a manufacturer of textile by virtue of the judgment of the Apex Co .....

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