mainly on account of procurement of duty paid manmade yarn and manmade fibres, the unprocessed manmade fabrics made out of which were cleared for home ... duty paid manmade yarn and manmade fiber purchased from outside and this yarn/fibre had been used in the manufacture of manmade fabrics which
Shortage of 3,40,879.65 L.mtrs. of processed manmade fabrics involving central excise duty of Rs.14,99,870/- was found upon such verification ... mtrs. of manmade fabrics found short in the factory on 14.11.1998. Grey fabrics measuring 7882 L.mtrs. seized from the factory on 14.11.1998 were proposed
petitioner claims to have established a manufacturing unit to process cotton/ manmade fabrics at the factory premises referred to hereinabove. On 23rd December, 2003, petitioner ... obtained central excise registration by them on 18.10.1999 for manufacturing cotton fabrics, manmade fabrics, Embroidery Fabrics and knitted Fabrics and that M/s Jagruti Textile
mentioned the description of the fabrics as under:
Chafer fabrics
Belting fabrics
Show upper fabrics
Luggage fabrics
This is in contrast to the description furnished ... annexure for one set of fabrics is reproduced below:
Proposed Tariff item No: 3408
Nomenclature: Unprocessed fabrics of manmade filament yarn.
Manufacturing Process: The twisted
total duty demand of Rs. 43,27,052/- on processed manmade fabrics failing under Chapter 54.06 of the Schedule to the CETA, 1985 cleared ... been confirmed on 69362 L.Mtrs., of processed manmade fabrics found short at the time of stock taking by applying the full rate of customs
that the appellant company is engaged in the manufacture of manmade fabrics falling under chapter heading 54.06 of the Central Excise Tariff Act, 1985 , working ... Excise Act; he ordered confiscation of certain number of pieces of manmade fabrics; imposed a penalty of Rs. 8,00,000/- on the appellant company
appeals.
2. The appellant is engaged in the processing of manmade fabrics. During the period of dispute (9.7.2004 to 31.5.2005), they processed fabrics on their ... work basis. According to their modus operandi, the processing of manmade fabrics was undertaken on job work basis for the benefit principal manufacturers
recommended to fix GST rate of 5% on all fabrics,
including Manmade fabrics falling under chapters 50 to
55 and 60. Further, the council recommended ... fabrics were as under:
(a) Cotton fabrics - 6.19% (3.38% on account of Excise + 2.81% on
account of VAT)
(b) Silk fabrics - 8.4% (5.25% on account
already seen above the process of manufacture of the manmade fabrics and or blended yarn fabrics comprised of three stages and processing at two stages ... factory for production of the final product in the nature of manmade fabrics and/or blended yarn. The petitioners had imported the raw wool
engaged in the manufacturing/processing of textile cotton or manmade fabrics falling under Chapter Heading 52, 54 & 55 of the Central Excise Tariff ... Further a quantity of 1,57,986 L. Mtrs. of grey manmade fabrics were found lying in excess in their grey godown as no documents
