1998 (9) TMI 161

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....abric. A question arises whether any duty liability is to be discharged by the appellant or not. The authorities below seek to charge duty on the said goods under Notification No. 255/89-C.E., dated 8-11-1982 (as amended). 1.3  In order to appreciate the contention of the Revenue and that of the appellants we reproduce the said notification :- "The Central Government hereby exempts cotton fabrics falling under sub-heading 5805.13 of the Central Excise Tariff Act, 1985 from so much of the duty of excise leviable thereon under the Central Excises Act at the rate specified in the said Schedule, as is in excess of the amount calculated at the rate of - (a)  The duty of excise leviable on the base fabrics under the Central Exc....

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....ility is leviable on the embroidered fabric, it must be collected from the manufacturer who had produced embroidered fabric. This liability, she further submits, appears to have been discharged already as observed in the impugned order when the lower appellate authority has observed as follows :- "Grey cotton fabrics duly embroidered were received in the factory of the appellants for processing only after already having discharged its duty liability before receipt." With this observation there is no other duty liability on the goods and therefore, no duty can be claimed from the appellants. She, therefore, prays for allowing the appeal in so far as the appellants are concerned. 3.1  Opposing the contention, learned SDR, Shri A....