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TMI Blog2018 (7) TMI 973X X X X Extracts X X X X X X X X Extracts X X X X ..... f N/N. 6/2002-CE dated 1.3.2002 and N/N. 6/2006-CE dated 1.3.2006 - Held that:- The appellants have, during this period, filed returns claiming the benefit of notification. There is no assertion that they have mis-declared the product. Their unit was also audited numerous times. The description in the returns is ‘Relax drum machine’ and the benefit of notification has been claimed. In these circum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of Drum washer machine/relax drum machine and claimed Nil rate of duty under Notification No. 6/2002 date 1.3.2002, Sr. No. 193 and Sr. No. 5 of List 6. Sr. No. 193 of the Notification exempts machine ore equipment specified in List 6 of the said notification from full Central Excise duty. Sr. No. 5 of the said List read as under : - "5. Relax drum/conveyer drying machine (i) Drying r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Research Association (MANTRA). In the said report, the terms 'Relaxation', 'Shrinkage' and Residual Shrinkage' have been defined and following conclusion has been reached: - "From the above discussion, we certify that the Relax Drum machine is used for relaxation of fabric, in particular high twisted polyester filament fabric, which also enhances the quality of the fabric in terms of bulk, hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned AR relies on he decision of the Tribunal in the case of Bhagyarekha Engineers Pvt. Ltd. - 2014 (309) ELT 108 (Tri-Ahmd), wherein in identical circumstances after examining the report of SASMIRA and MANTRA, the matter has been decided against the assessee. 4. We have gone through the rival submissions. We find that the Revenue has invoked extended period of limitation. The appellants have, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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