9911796707
TMI Blog1997 (8) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... tted to redeem the same on payment of a fine of Rs. 2000/-. The demand of duty of Rs. 1,22,312-35 is confirmed u/r 9(2) of the Central Excise Rules, 1944 read with Sec. 11A of the Central Excises and Salt Act, 1944 on the cotton fabrics cleared during the period from 1-4-1985 to 18-6-1986. A penalty of Rs. 2,000/- was also imposed on the appellants under Rules 9(2) and 173Q of the Central Excise Rules, 1944. 2. The appellants are engaged in processing of cotton fabrics received for job work and also for their own and they were availing the benefit of Notfn. No. 253/82, dt. 8-11-1982 as amended. On 14-6-1986, the factory of the appellants was visited by the officers of the respondent and it was found that the appellants also undertake the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on cotton fabrics without the aid of power. As this process is without the aid of power, it is exempted under Notfn. No. 130/82 and the benefit of this notification cannot be denied to the appellants because they undertake the process of stentering and calendering etc. and are availing the benefit of Notfn. No. 253/82. He submits that there is no condition in the notification that the processing of cotton fabrics if undertaken in the unit then the unit can have either the benefit of Notfn. No. 130/82 or the benefit of Notfn. No. 253/82. He therefore, prays that the appeal may be allowed. 4. Shri G.D. Sharma, DR appearing on behalf of the respondent reiterated the findings of the adjudicating authority. 5. In this case, the officers of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndering and folding with the aid of power. The benefit of Notfn. No. 253/82-C.E. dt. 8-11-1982 is also not available to the appellants as this notification lists certain type of processes in the Table and exempts cotton fabrics from the payment of duty when they are subjected to any one or more of the processes listed in the Table. A condition is laid down in the Notification that if the cotton fabrics undergo any other process apart from the listed processes the exemption will not be available to such cotton fabrics. The processes of mercerising and folding with the aid of power do not find place annexed to the notification. As the cotton fabrics were subject to this process apart from the processes listed in the notification, therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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