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TMI Blog2023 (2) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... at error was noticed by CESTAT and correctly so. This Court is of the opinion that no question of law requiring determination arises in this appeal. The CESTAT order is justified. The Civil Appeal is accordingly dismissed. - CIVIL APPEAL NO. 7560/2009 - - - Dated:- 2-2-2023 - HON'BLE MR. JUSTICE S. RAVINDRA BHAT And HON'BLE MR. JUSTICE DIPANKAR DATTA For the Appellant : Mr. N. Venkatraman, A.S.G. Mr. Arijit Prasad, Sr. Adv. Mr. Mukesh Kumar Maroria, AOR Mr. V.c. Bharathi, Adv. Mr. Shashank Bajpai, Adv. Mr. Raghav Sharma, Adv. Mr. I. Prasad, Adv. For the Respondent : Ms. Meenakshi Arora, Sr. Adv. Mr. Rahul Narayan, AOR Mr. Shashwat Goel, Adv. Ms. Ramya Soni, Adv. ORDER 1. In this appeal, the revenue chal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only role played by them was to supply fabrics/cloth along with designs or patterns for embroidery etc. I find that the Government, vide Notification No. 16/20001-CE(NT) dated 30.4.2001 has made necessary amendment in Rule 7 of the Central Excise Rules 1944. A new Rule 7AA has been inserted after Rule 7 A which specified that every person who gets the goods falling under Chapter 62 of the First Schedule to the Central Excise Act, 1985 (5 of 1986), produced or manufactured on his account on job work, shall pay the duty leviable on such goods, whether the payment of such duty be secured by bond or otherwise, as if such goods have been manufactured by such person. I find that all the three above mentioned decisions have been delivered i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise (No. 2) Rules, 2001 shall be deemed to be as valid as the registration made under this sub-rule for the purpose of these rules. (2) The Board may by notification and subject to such conditions or limitations as may be specified in such notification, specify person or class of persons who may not require such registration. (3) The registration under sub-rule (1) shall be subject to such conditions, safeguards and procedure as may be specified by notification by the Board. 8. It is quite evident from the Rules of 2001 that Rule 7AA as framed on 30.4.2001 was superseded/repealed. The new regime brought into force under 2001 Rules described a procedure different from one envisioned under the Rules framed i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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