9911796707
TMI Blog2002 (9) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... common, all the appeals were heard together and they are being disposed of by this common order. 2. Briefly stated, the undisputed facts of the case are that on 19-4-99, the officers of the Central Excise visited the unit of the appellants and verified the machines installed and the activities being carried out in the unit. This verification was carried out in the presence of two independent panchas and Shri Abhay Gangwal, General Manager of the Unit. At the time of visit, bleaching of fabrics without use of power or steam was in progress. One machine which Shri Gangwal identified as stentering machine was found installed. Shri Gangwal stated that the machine is in working condition and also capable of being in use. Another machine which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 1944 are applicable. Therefore, duty is required to be paid in terms of Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998. The appellants have failed to file the declaration for determination of their annual capacity and fixation of liability towards duty even after they were advised for the same. 2. Shri A.K. Vali, learned Advocate has appeared on behalf of the appellants and he submitted that the appellants have purchased the factory on 14-10-96 by virtue of an agreement dated 15-5-97 along with plant and machinery already installed and the appellants are engaged in the processing of cotton fabrics without the aid of power and as such, since they are not using power, they are not required to g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (side galleries) attached to the stenter have been added to arrive at the total number of chambers on which duty has to be fixed. 3. Shri Atul Dikshit, learned SDR has appeared on behalf of the Revenue and submitted that Shri Gangwal, Manager and Authorised Signatory of the appellant, has revealed before the panchas that the jigger machine is used for dyeing the fabrics and the machine is power operated. He also demonstrated the operation of the machine by switching the power on. In his statement dated 19-4-99, recorded on the spot under Section 14 of the Act, Shri Gangwal, inter alia, deposed that he is working as General Manager in the appellants unit since June, 98 and though he was not specifically authorised for Central Excise purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HP was found installed for making steam for onward use in the unit for further process; (c) fabric washing machine along with 10/75 HP. Motor for washing of fabrics; (d) chemical machine; (e) Jigger, used for dyeing of fabrics; (f) drying range, used for drying of bleached or dyed fabrics; (g) Hot-air stenter, consisting of 3 chambers totally measuring 10, 79 meters used for heat setting, width setting of fabrics; (h) calendering machine, used for calendering of fabrics; (i) bale press machine used for packing of fabrics in bale form. All the above machines were found be power driven and in working condition. 4. The learned SDR, Shri Atul Dikshit, also submitted that the written subm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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