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TMI Blog2016 (12) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... te of the notification, if any one or more of the processes enumerated under Sl.No.46 is carried out, that grants the benefit of the notification to the manufacturer - In absence of any expert's opinion that the activity carried out by the appellant was not 'desizing' and does not amount to 'scouring', Revenue failed to discharge its burden of proof and fails in its contention - no penalty in any case is imposable for no deliberate breach of law since interpretation of law was involved - appeal allowed - decided in favor of appellant. - E/284/2005 & E/285/2005, E/851/2005 and E/852/2005 - Final Order No. 41687-41690/2016 - Dated:- 27-9-2016 - Shri D.N. Panda, Judicial Member and Shri Madhu Mohan Damodhar, Technical Member Shri Hari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a in the Ministry of Finance and Company Affairs (Department of Revenue) No. 7/2003-Central Excise, dated 1st March, 2003, namely, - In the said notification, in Table, after S. No. 45 and entries relating thereto, the following S. Nos. and entries shall be inserted, namely, - (1) (2) (3) (4) (5) 46. 52.07, 52.08 or 52.09 The following goods, namely :- Woven fabric of cotton?(a) not containing any other textile material; (b) Other woven fabrics of cotton; when subjected to any one or more of the following processes, namely :- (1) Calendering (other than clandering with groov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and perused the record. 4. To resolve the controversy, whether scouring amounts to 'desizing' or vice versa, Revenue has not brought out any evidence from any expert to suggest that it did not carry out scouring activity. Further, Revenue has no material to state that padding activity was not carried out. Ld. counsel explains that when starch was applied to the grey fabric received that ultimately resulted in finished goods. Therefore according to the mandate of the notification, if any one or more of the processes enumerated under Sl.No.46 is carried out, that grants the benefit of the notification to the manufacturer. 5. In absence of any expert's opinion that the activity carried out by the appellant was not 'd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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