9911796707
TMI Blog2008 (11) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... fabrics are supplied to them by power loom industries for job-work. They were called upon to furnish Return in Form A and Form B of Textiles Committee (Cess) Rules, 1975 on the basis that they undertook work of manufacturing, that what they (appellants) called as job-work was in fact a process of manufacturing and, consequently, they (appellants) were liable to pay cess under the provisions of the Textiles Committee (Cess) Act, 1963. 3. Therefore, amongst several questions, which arises for determination, the main question is: whether the process undertaken by the appellants constituted manufacture or processing, whether the appellants were job-workers or manufacturers and whether, consequently, the appellants were liable to pay cess unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 50 8. Manpasand Textile Processors Pvt. Ltd. 2951/07 2,04,441.00 9. Jubilee Fabrics Pvt. Ltd. 2960/07 1,40,455.00 10. Swastik Dyeing & Bleaching 2922/07 3,30,364.50 11. Amit Weaving 2926/07 3,06,678.00 12. Arihant Yarn Processors 2953/07 2,01,356.00 5. However, for the period 2001-02 to 2002-03, the appellants who were given show cause notice(s) did not file their monthly Returns under Rule 4 of the Textiles Committee (Cess) Rules, 1975. Consequently, ex parte assessment order came to be passed. Since appellants failed to pay cess, each of them was served with notice of demand under Rule 7 of the Textiles Committee (Cess) Rules, 1975 on the basis of ex parte assessment orders (best judgment assessment). The particulars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and since interpretation of the Textiles Committee Act/ Rules is involved, we are inclined to restore the above writ petitions on the file of the Bombay High Court subject to the appellants satisfying the following conditions so that the Department earns its revenue: (i) In Chart-I we have furnished the names of the appellants who are the petitioners and the amount outstanding against their names. Each of the appellants shall deposit with the Department the outstanding amount shown against its name within eight weeks from today. (ii) Each of the appellants whose name appears in Chart-II (who incidentally are also writ petitioners in the Bombay High Court) shall, without prejudice to its rights and contentions in the writ petition, file it ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
