2005 (2) TMI 632

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.... of Terry Towels as per Annexure L, were diverted and sold in the domestic market in India. This factory was started in 1991 and was operational up to 1996. 2. They were issued a show cause notice for having conducting their manufacture of Terry Towelling Fabrics and Towels & export without following Central Excise law procedures and as also for the Terry Towelling Fabrics found in the premises confiscation liabilities were raised and for lack of proof of export of Terry Towel, duty demands were to be made and fine in lieu of confiscation of the goods was proposed to be determined & penalty liabilities arrived. In 1994 they obtain a registration under the Central Excise Law. The demands and confiscation and penalties were confiscated.....

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....exported, and how much not. Unfortunately the department's appeal, does not, so often, contain the details and copy of the chartered accountant's certificate and other documents as the Commissioner relies upon. The respondent also is absent and unrepresented despite notice. However, as we have noted, the Commissioner's order does not look into this aspect, which he ought to have done."           The matter has been re-adjudicated and in the order now impugned before us, the Commissioner has not only disposed off the earlier show cause notice issued but also two more show cause notices dated 3-4-1995 & 28-8-1995 demanding duty on Terry Towelling Fabrics and Terry Towels. (b)   &nb....

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...., dated 7-2-1989 as reported in 1989 (41) E.L.T. T5 has also Tribunal decision in Kansal Knitwears [2001 (136) E.L.T. 467] & Hindustan Lever Ltd. [1999 (106) E.L.T. 501].           Reading of the above gives support to the appellants stand that for the SSI unit, which they are, it was not required to have obtain the Central Excise registration and Central Excise procedure were not required to be followed if they had exported 100% of the material captively consumed. In the present case there is no cause to conclude that they have exported 100% of the production since the appellant fairly accepted the Terry Towelling Fabrics which is not covered under SSI exemption notification were converted into....