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TMI Blog2001 (1) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... r : C.N.B. Nair, Member (T)]. This appeal of M/s Rajasthan State Handloom Development Corporation Ltd., Jaipur is directed against the demand of duty of Rs. 1,42,512/-. 2. The appellant is a processor of fabrics. Textile processing is liable to Central Excise duty. However, processed handloom fabrics are exempt from duty (Notification No. 54/87 and 48/90). The dispute in the present case i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akari Samiti (NHKVUSS). The detailed investigation carried out by the Central Excise authorities at the premises of the supplier of the fabric and the appellant has shown that the fabrics in question were manufactured on powerlooms. Verification at the premises of the fabric manufacturer has shown that they had installed only powerlooms in their premises for the manufacture of fabrics. There was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not tally with the goods actually in stock with the appellants. 4. From the above, it is clear that appellants had taken benefit of an exemption to which they were not entitled. Duty has therefore, been correctly demanded. The claim for exemption was also contrary to the stamping report of the D.I.C. Therefore, we find no merit in the appellants submission that the duty demand has been con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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