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of <h1>Tribunal sets aside duty demand on pleated fabrics, citing Supreme Court decision.</h1> The Tribunal allowed the appeal, setting aside the Commissioner of Central Excise (Appeals) decision regarding the duty demand on embossed pleated ... Fabric - Embossed pleated fabrics - Dutiability - Manufacture Issues:Appeal against Order-in-Appeal dated 11-2-2005 passed by the Commissioner of Central Excise (Appeals), Mumbai regarding the manufacture and clearance of embossed pleated fabrics under Chapter Heading No. 54.06 of CETA, 1985, and the demand of duty under Section 11A of the Central Excise Act, 1944.Analysis:The appellants, engaged in manufacturing and clearing embossed pleated fabrics, were charged Central Excise basic duty and additional excise duty. The Central Excise Officers booked a case for clandestine clearance without duty payment. Show Cause Notices were issued demanding duty under Section 11A of the Act. The Joint Commissioner confirmed duty with interest and imposed a penalty upheld by the Commissioner of Central Excise (Appeals), Mumbai, leading to the appeal.The Commissioner noted that the Tribunal's earlier judgment in the appellant's case under the erstwhile Central Excise Tariff was no longer applicable due to changes in the Central Excise Act, 1985. The Commissioner held that the process did not fall under 'Any other process' as per Section 2(f) of the Act, referencing the Supreme Court's decision in M/s. Siddheswari Cotton Mills.The Tribunal, in a previous order related to a similar issue in the appellant's case, followed the Supreme Court's decision and a Section 37B order, stating that the demand based on the Board's Circular would have effect only from the date of its publication. As the impugned order period was after the Section 37B order, the Tribunal set aside the Commissioner (Appeals) decision, aligning with the earlier Tribunal order and allowing the appeal.In conclusion, the Tribunal allowed the appeal, setting aside the impugned order, based on the application of the Supreme Court's decision and the Section 37B order, determining that the demand cannot be sustained for the period in question.
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