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TMI Blog2023 (4) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... y are finished or semi finished based on the entries in the RG-1 register. The Appellate Tribunal relied on its own decision in the same case to hold it otherwise. It is clear from the order of the Appellate Tribunal that the Appellate Tribunal has been heavily influenced by the decision rendered in the case of M/s. Vishnu Dyeing and Printing Works. The contentions of the learned counsel for the Respondent cannot be accepted that the discussion of the Tribunal should be severed to uphold certain findings. Since the manner in which one of the main findings sought to be scrutinized is reversed, the submission of the learned counsel for the Appellants, needs to be accepted that the matter needs reconsideration by the Appellate Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certified under the signature of the Central Excise officer. This was in the context of change in position of law, that till 16 December, 1998 processed fabrics were chargeable to duty at ad-valorem rates of 12% Basic Excise Duty under Section 3 of the CEA read with the CETA. Post 16 December 1998, by virtue of Notification dated 10 December 1998 issued under Section 3A of CEA, the specified fabrics were brought under Compounded levy scheme. As per paragraph 2(a) of the said Notification, the scheme was not applicable to such goods produced or manufactured prior to 16 December 1998 and cleared on or after that date. Accordingly to the Appellants, the Appellants held stock of 24,437.90 LM as on 15 December 1998 and 47,840.65 LM of semi-finis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Commissioner (Appeals) had relied upon the decision in the case of M/s. Vishnu Dyeing and Printing Works which decision was set aside by the Appellate Tribunal. Thereafter, the Appellate Tribunal proceeded to observe that the Respondent had failed to produce any evidence to show that the loose quantity reflected in the RG-1 Register consisted of grey fabrics which was yet to under go several process. The Appellate Tribunal also took a view that in case of textile process undertaken amounts to manufacture, no fabric can be considered as a semi-finished fabric and also once it is mentioned in the RG-1 Register, it will have to be considered as finished product. The Appellate Tribunal, accordingly, by order dated 6 February 2008, allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d down in the order passed by the Division Bench of this Court in the case of M/s. Vishnu Dyeing and Printing Works V/s. Commissioner of Central Excise (Central Excise Appeal No. 104 of 2007) dated 16 July 2008. 9. The learned counsel for the Respondent submitted that even keeping aside the decision in the case of M/s. Vishnu Dyeing and Printing Works, it can be seen from the order passed by the Appellate Tribunal that the goods in question could not be considered as semi finished goods and this finding of fact should not be disturbed and thus supported the decision of the Appellate Tribunal. 10. We have gone through the orders passed by the Commissioner (Appeals) and the Appellate Tribunal. Though there is an assessment of facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive. Hence, we pass the following order; ORDER (i) The Judgment and order passed by the Appellate Tribunal dated 6 February 2008 is quashed and set aside. (ii) Appeal No. E/2985/01 E/CO-277/02-Mum filed by the department before the Customs, Excise Service Tax Appellate Tribunal is restored to file. (iii) The Appellate Tribunal will consider the Appeal a fresh in view of the observations made in this decision and the law laid down by the Division Bench of this Court in the case of M/s. Vishnu Dyeing Printing Works Vs. Commissioner of Central Excise in Central excise Appeal No. 104 of 2007 decided on 16 July 2008. 13. In the result, Appeal is allowed and disposed in the above terms. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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