9911796707
TMI Blog2012 (6) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... ant - Matter remanded back - Decided partly in favour of assessee. - E/1214/2004 - FINAL ORDER NO.658/12 - Dated:- 6-6-2012 - Chittaranjan Satapathy And D.N. Panda, JJ. Appellant Rep by: Shri M. Karthikeyan, Adv. Respondent Rep by: Shri P. Arul, Superintendent Per: D N Panda: 1. Heard both sides. 2. Challenging the first appellate order dated 30.6.2004 the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing. Accordingly duty cannot be demanded on the entire quantity. 3. Per contra, Revenue submits that when enquiry revealed that appellant had undertaken the process of dyeing of cotton fabrics with aid of power from April, 1999 and onwards and started mixing and dyeing in due process of job worked goods for different parties, that made the appellant liable to duty. The appellant was also not re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, plea of 14 order forms went against the appellants. In para 5.4.2 of the order-in-appeal the authority examined the issue in commercial parlance also and came to the conclusion that goods were dyed fabrics and concurred with the learned adjudicating authority. There is no rebuttal to such finding in the course of hearing before the Tribunal. Thus duty demand is bound to be confirmed. We order a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intimation of duty and interest payable by the appellant. Only on such limited count, the matter shall go back to the ld, adjudicating authority to verify the duty and interest if any already paid and short fall if any payable shall become realizable and grant option for payment of penalty to the extent of 25% of the duty payable along with balance of duty and interest remaining unpaid within one ..... X X X X Extracts X X X X X X X X Extracts X X X X
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