1991 (1) TMI 283

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....dvocate, for the Appellants. Shri C.P. Arya, SDR, for the Respondents. [Order per: R. Jayaraman, Member (T)]. -  For hearing the applicants' appeals on merits, they are required to deposit the following amounts of duty and penalty mentioned against each:   Duty Penalty  M/s. Shriji Carding Centre Rs. 7,61,623.45 Rs. 40,000.00 M/s. Super Carding Works ....

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.... in confiscation of the goods and imposition of penalty. The applicants are stated to have appealed against those orders, which are pending before the Special Bench. As a follow up on those seizure cases, the Collector has issued demands for the past periods invoking the proviso to Section 11A of the CESA covering the period of five years. The only basis on which the demands have been issued is th....

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....g control and hence penalty proceedings are not warranted. 3. Shri C.P. Arya, the SDR, on the other hand, contended that cutting and stitching of the fabrics to make bed-sheets amounts to manufacture, since it brings out a distinct product and made up article of fabrics. Bed-sheets are specifically covered under T.I. 19 and hence duty thereon is to be paid separately. Since the applicants have ....