2006 (2) TMI 373

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....cates, for the Appellant. Shri B.L. Goel, SDR, for the Respondent. [Order per : T.V. Sairam, Member (T)]. - The appellant Pratibha Syntex Ltd. (Unit No. II) are engaged in the manufacture of Grey Knitted Cotton Fabrics (unprocessed), Grey Knitted Cotton Fabrics (Processed) and Readymade Garments of knitted processed cotton fabrics. They are also engaged in the manufacture of yarn and payi....

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..... No. 10 to 13 to be read with Explanation VII(ii) and also the second proviso which reads as follows : "2. for the purposes of the exemption to processed textile fabrics, specified in the Table against any of the S. Nos. 3, 4, 6, 7, 8, 13 and 16, manufactured by a composite mill (i.e. a manufacturer engaged in processing of fabrics along with the spinning of yarn, from fibres and weaving ....

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....ght to claim Nil rate of duty. 3. The impugned order has held that the benefit of notifications  would not be available to them w.e.f. 26-9-2002 as appropriate duty of excise has not been paid on grey fabrics and processed fabrics. This view of the adjudicating authority stands confirmed by this Tribunal in the case of Sports & Leisure Apparel Ltd. v. CCE, Noida reported in 2005 (180)....