2008 (4) TMI 316

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..... tured with the aid of power. From the statement recorded from all the parties concerned, and conclusion arrived at by the lower authorities clearly show that the power has been used for mixing, drying by use of steamager, thus rendering man-made fabrics manufactured by the appellant ineligible for exemption Notification No. 3/2001. The appeal field by the appellant is rejected. - E/1964/2004 - A/ .....

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..... ing to the Notification No. 3/2001, dated 1-3-2001 the condition laid down therein, the exemption shall not apply to woven fabrics of wool, cotton or man-made fabrics, if such fabrics are processed in a factory having facility for carrying out bleaching, dyeing or printing or any one or more of these processes with the aid of power or steam. The authorised signatory had admitted that the sarees we .....

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..... cotton fabrics are involved. Though the learned Advocate argued that no where in the order-in-original or order-in-appeal, the classification has been discussed, but we find that in the show cause notice as well as in the order-in-original, it has been clearly mentioned that 186 viscose sarees had been seized and 2734 viscose silk sarees had been manufactured and cleared without payment of duty. .....

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