9911796707
TMI Blog2005 (9) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 56 lakhs from M/s. Rajalakshmi Textile Processors Pvt. Ltd., Erode in respect of processed cotton fabrics allegedly manufactured by the said company during 1-6-2000 to 31-12-2000. The Commissioner has also levied penalty of Rs. 56 lakhs on the company under Rule 96ZQ, besides other penalties (Rs. 1 lakh and Rs. 10,000/-) imposed under other rules. He has also imposed a penalty of Rs. 10,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on independent textile processors under Rule 96ZQ of the Central Excise Rules, 1944 [Beauty Dyers v. UOI - 2004 (166) E.L.T. 27 (Mad.)]. In view of this ruling of the High Court, the above demand could not have been raised on M/s. RTPL. It is submitted that the assessee's submissions based on the High Court's judgment were not considered by the Commissioner. Ld. SDR submits that, despite dismantl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration of the judgment yet. It further appears to us that as the stenter in question was dismantled with the permission of the department, no fabrics could have been stentered in the assessee's premises with the stenter in question during the period of dispute. Admittedly, the demand of duty is in relation to the said stenter. If that be so, it prima facie appears to us, there could not have been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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