2000 (8) TMI 455

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..... per : G.R. Sharma, Member (T)]. Arguing the petition for waiver of pre-deposit of duty and penalty Shri R. Santhanam, ld. Counsel submits that the applicant is a processor having proprietary interest in another factory which is mainly concerned with knitting of the fabrics. He submits that notification exempting such unit from the purview of Section 3A was amended on 13-1-1999 whereunder uni .....

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..... overed by the provisions of Section 3A of Central Excise Act. Ld. Counsel also submits that the demand covers the period 18-1-99 to 19-6-99 whereas the SCN was issued on 22-10-99. He submits that thus the major portion of the demand is beyond six months which is time-barred. Ld. Counsel, therefore prays that in view of the fact that the applicant had proprietary interest in knitting unit in additi .....

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..... ds primarily and substantially by the Department. The Department's contention is that majority of the grey fabrics being processed by the processor are not manufactured in the unit in which the applicant has a proprietory interest. On a careful reading of the words of the notification it is nowhere required that the processing unit shall primarily and substantially process the fabrics of the knitt .....

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