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TMI Blog2016 (3) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption was withdrawn. However, the said exemption was again extended on 1.10.2003. A notice was issued to respondents alleging that the process of pleating and embossing of fabrics amounts to manufacture. Since the said process was not exempted during the period 1.4.2003 to 1.10.2003, a demand of duty was made on them. The said notice was adjudicated by the Addl. Commissioner, who held that the process of pleating and embossing of fabrics amounts to manufacture and confirmed the demand of duty, confiscation, penalty and interest also. Respondents agitated the matter before the Commissioner (Appeals) who after considering the decision of Tribunal in case of Girish Silk Mills Vs. Commissioner of Central Excise, Mumbai vide Order No. A/64- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He stated that the Board had clarified the process of pleating and embossing amounts to manufacture. He argued that the assertion of CESTAT in case of Ronuk Mfg. Co. - 2004 (174) ELT 33 on which Commissioner (Appeals) has relied wrongly considered that the embossing and pleating are temporary in nature. He argued that pleating and embossing amounts to manufacture as per Circular issued by CBE&C under Section 37B. He also argued that since pleating and embossing amounts to manufacture, the job-worker who is doing the pleating and embossing have to pay duty as per appropriate rate and liable for penal action in non-compliance. 3. Learned Counsel for the respondent argued that Section Note 4 of Chapter 54 does not cover all process with the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged on both the grounds and therefore, even if the appeal of the Revenue is allowed on the first ground, no relief can be granted on the second ground. 4.2 It is seen that the Revenue has sought to differentiate the facts from the decision in case of Siddheswar Cotton Mills (supra) on the ground that the process of pleating and embossing is not temporary but a permanent one. Hon'ble Supreme Court in the case of Siddheshwar Cotton Mills has observed as follows: - "8. The preceding words in the statutory provision which, under this particular rule of construction, control and limit the meaning of the subsequent words must represent a genus or a family which admits of a number of species or members. If there is only one species it canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he section. Sri A.K. Ganguly, learned counsel for Revenue, however, submitted that this aspect requires investigation of the factual aspects and that since the Appellate Tribunal had not specially examined this aspect and recorded its finding thereon, it would be appropriate to remit the matter to the Appellate Tribunal for a fresh disposal of the appeal in the light of the pronouncement of this Court on the proper rule of construction to be applied in the understanding of the expression "any other process" in Section 2(f)(v) and to consider whether the particular process of calendering adopted by the appellant would satisfy that requirement. We think we should accept this submission of Sri Ganguly." 4.3 In view of the above, it is clear t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chemist, CRCL, New Delhi that pleating of fabric is covered under the scope of the term "Any other Process" and as such as per Chapter Note 4 of Chapter 54 of Central Excise Tariff it shall amount to manufacture. He also relies on the definition given in Fairchilds Dictionary of Textiles Sixth Edition on Crease a fold added deliberately to a fabric by pressing, to give desirable appearance features such as fashion rightness, useful and minimum care. Normally creases and pleats (synonym) are removed (unless permanently pressed or heat set) by washing and wearing should not be confused with wrinkle, q.v. Also see Durable Press & Pleating a portion of fabric folded over and fixed in place by sewing or pressing. However, he fairly agrees tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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