2001 (10) TMI 429

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....ant. Shri S. Soundararajan, DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Appeal No. 70/96(CBE), dated 5-2-96 by which the Commissioner (Appeals) has confirmed the Order-in-Original demanding Rs. 6.66,917/- on the ground that the appellants had carried out the processing of embroidery stentering of the fabric and cleared it without payme....

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....fore, they are required to have cleared the fabrics on payment of duty and as they had not paid duty, the confirmation of duty by Assistant Commissioner was justified. 2. Arguing for the appellants, ld. Counsel Shri J. Sankarraman submits this process of stentering did not bring a lasting character in the fabrics and hence stentering cannot be considered as a process of manufacture. He ref....

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....asting charge, once a Chapter Note has been introduced to consider the process to be a manufacture, then the legislative intent is clear and the process is deemed to be a process of manufacture. He submits that there is no infirmity in the order and demands were rightly confirmed. 4. On a careful consideration of the submission, we notice that the Chapter Note 8 was introduced in Chapter 5....