1998 (7) TMI 243

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..... [Order per : P.C. Jain, Member (T)]. - Learned Advocate Shri V. Sridharan prays for waiver of pre-deposit and stay of recovery of Rs. 7,47,982/- demanded as duty and Rs. 4 lakhs imposed as personal penalty. 2. He submits that the applicants are manufacturing grey knitted pile fabrics and sent them to a processor. After receiving the processed fabric on payment of duty, they cut the fabrics .....

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..... ion which can at all apply are Clauses (a) & (b) of that section note. He further points out that bare reading of those clauses indicates that neither of the said clauses apply to the present activity of the applicants. Clause (a) deals with cutting of fabric otherwise than into `squares' and `rectangles'. Since towels and napkins are squares or rectangles the applicant is not covered by Clause (a .....

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..... He therefore prays for dismissing the stay application. 4. We have carefully considered the pleas advanced from both sides. We observe that the expression "made-up" has been defined exhaustively in Section Note 5 of Section XI as mentioned above. Going by that Section note, prima facie, we agree with the learned Advocate that cutting of the fabric even into the sizes of the towels and napkin .....

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