2005 (6) TMI 371

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....r the Appellant. Shri S.S. Bhagat, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Appellants had a texturising machine, which was separated from the yarn dyeing unit, by a small partition. Duty was paid on yarn texturised, removed to dyeing unit. The texturising unit was registered with the Central Excise department; the dyeing unit was not separately registered. 1.2&....

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....-3-2001 duty on the goods same as in letter dated 15-5-97, was demanded by issue of a show cause notice. 2.1 This demand was made on the grounds, that goods manufactured prior to 17-4-97 when it was a composite unit having the activity of a dyeing unit and texturising unit, the goods sold during 16-4-97 to 8-5-97 were not entitled to benefit of Notification No. 13/97, dated 11-4-97. 2.2....

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....at any time ever had" as is being interpreted by Revenue. (c)     In view of the notification entry 116A, with effect from amendments No. 4/97 & 19/97, dated 11-4-97, we find no reason not to apply the benefit of the notification on the date of clearance. 2.3 Excise is a tax on manufacture but is to be collected at the rate prevalent on the date of clearance. Therefo....