2013 (3) TMI 3

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..... and rules under which the duty is demanded without the saving clause, the present proceedings are not sustainable - Held that:- As applicants are engaged in the manufacture of processed textile fabric & during the period in dispute have cleared the processed fabric and have not paid duty as determined under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules by t .....

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..... ocessed textile fabric falling under Chapter Headings 55 and 54 of the Central Excise Tariff. The annual capacity of the stenters of the applicant under the provisions of the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 was determined by the Commissioner of Central Excise vide order dated 29.6.1999. As per the determination, the applicant was required to .....

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..... ultra vires of Section 3A of the Central Excise Act. However, the Hon'ble High Court held that the manufacturers are liable to pay duty of excise under Section 3 of the Central Excise Act. 5. We find that the applicants are engaged in the manufacture of processed textile fabric. During the period in dispute, the applicants cleared the processed fabric and have not paid duty as determined under t .....

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