9911796707
TMI Blog2010 (8) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... which was exempted from payment of duty. High Court held that the question whether the assessee is covered by the Exemption Notification or not, relates to the rate of duty and, for determination of such question, appeal would not lie to the High Court under Section 35G of the Act and the only remedy with the assessee was to file appeal before the Supreme Court under Section 35L of the Act - 112 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -made Processed Knitted Fabrics' and it is manufacturing processed fabrics from Grey Fabrics. The appellant is, therefore, liable to pay duty in terms of the provisions of the Act and the rules framed thereunder. As per appellant's own showing, the process of manufacturing fabrics done by it amounts to manufacture and the tariff rate duty payable on processed fabric is 16% as basic excise duty and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m payment of duty in terms of Sr. No.14 of the Table annexed to the Notification and, therefore, the processed fabric was not entitled to benefit of the notification No.14/2002. The submission made on behalf of the appellant did not find favour with the respondent and consequently, demand of duty was confirmed and penalty was imposed on the appellant vide order-in-original, dated 5.1.2004, Annexur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court under Section 35L of the Act. The counsel in support of his plea had relied upon two judgments of this Court in Commissioner of Central Excise Ludhiana vs. A.S.T. Paper Mills Ltd. 2008 (227) ELT 189 (P H) and Commissioner of Central Excise, Panchkula vs. Special Machine, 2009(242) ELT 330 (P H). This Court accepted the submission made on behalf of the Revenue and accordingly, vide or ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
