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TMI Blog2014 (12) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... Buckram by mistake, the same cannot be treated as Buckram in view of the report of the Range Superintendent affirming that during that period the respondent were manufacturing LDPE powder coated interlining fabrics. In the grounds of appeal, the Department has not disputed the report dated 11-8-2005 of the Range Superintendent explaining the process of manufacture and reporting that since November, 2002, the respondent have discontinued the manufacture of starch based stiffened fabrics called Buckram and have switched over to manufacture of LDPE powder coated fabrics to be used as interlining cloths. In view of this, we do not find any merits in the Revenue’s appeal. - Decided against Revenue. - E/3630/2005 - Final Order No. A/52152/2014- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufactured by them were interlining fabrics i.e. the fabric quoted with plastic and though the same are commonly known as Buckram and were mentioned as such in the ER-1 return, the same are interlining fabrics for which the rate of duty under Notification No. 7/2003-C.E. is 8% and not 16%, but this plea was not accepted. On appeal being filed to Commissioner (Appeals) against this order of the Deputy Commissioner, the Commissioner (Appeals) obtained a report from the Jurisdictional Range Superintendent about the process of manufacture of the impugned goods and the Range Superintendent under his letters dated 11-8-2005 and 29-8-2005 reported that the impugned goods are manufactured by carrying out processes like bleaching, finishing and coati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m. 4. We have considered the submissions of the learned DR and have gone through the records of this case. The impugned order passed by the Commissioner (Appeals) is based on a verification report submitted by the Jurisdictional Central Excise Superintendent who has reported that since November, 2002, the respondent had stopped the manufacture of starch based stiffened fabrics called Buckram and had switched over to manufacture of interlining fabric by LDPE powder coating method. Therefore, just because during June, 2003, the respondent had described the goods in the ER-1 return as Buckram by mistake, the same cannot be treated as Buckram in view of the report of the Range Superintendent affirming that during that period the respondent w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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