2014 (12) TMI 1027

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tivity does not result in any new product with distinct name, character and use. The fabrics and wadding so cut are sent to job worker who manufactures quilts and after the quilt is received, the appellants undertake inspection, packing and sale. Inspection, packing and sale of quilt cannot be considered as manufacture. Further as submitted by the appellants, they do not have even any machinery fo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on the ground that the appellant failed to deposit the entire amount of duty along with penalties as per the directions in the stay order passed by the learned Commissioner (Appeals). 2. The learned counsel submits that appellant has a very strong prima facie case. It has been held that the activity of cutting fabrics, cutting quilts manufactured of the fabrics, wadding so cut by the appellant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng so cut are sent to job worker who manufactures quilts and after the quilt is received, the appellants undertake inspection, packing and sale. Inspection, packing and sale of quilt cannot be considered as manufacture. Further as submitted by the appellants, they do not have even any machinery for manufacturing quilt fabrics at all. Prima facie, we find that the appellant has a case in their favo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X