2002 (1) TMI 571

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Respondent. [Order]. -  The appellants are engaged in the manufacture of cotton and man-made fabrics falling under Chapters 52, 54 and 55 of the Schedule to the Central Excise Tariff Act. They were working under the erstwhile Compounded Levy Scheme up to 28-2-2001. They wanted to work under the modified Compounded Levy Scheme under Rule 96ZNA from 1-5-2001. Accordingly, they filed an appl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nufacturer was used under an agreement of lease between them and the other manufacturer viz. M/s. Paras Calender. The period of the lease expired on 30-4-2001 so that, from 1-5-2001, there was no open air stenter in the appellant's factory. Counsel further submits that even the open air stenter which was used till the 30th April was not capable of carrying out the processes of heat-setting and dry....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... V.K. Verma opposes the above prayer and, on the strength of the wordings of sub-rule (2) of Rule 96ZNA, argues that the provisions of the Scheme could not have been made applicable to the appellants as there was an open air stenter with heat setting/drying facilities in their factory as on 1st May 2001. Ld. DR, further, reiterates the findings of the Commissioner and prays for rejecting the appea....