2007 (12) TMI 390

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....ndent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The appellants have availed concessional rate of duty at the rate of 12% on readymade garments manufactured by them. The relevant Notification No. 15/2002-C.E. dated 1-3-02 requires that the exemption is subject to the condition that fabric used in the readymade garments should be duty paid at the appropriate rate. The....

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....il rate of duty on silk fabric is the appropriate duty paid as they were ignorant of the decision of the Hon'ble Supreme Court in Dhiren Chemical Industries (cited supra); (ii)    The appellants had disclosed in their registration application that the major raw materials used by them were silk fabrics and as such, there was no misstatement, suppression etc. by the appellants, which....

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....silk fabrics were appropriately duty paid. As regards the second claim that the appellants had disclosed to the Department regarding exclusive use of non-duty paid silk fabric, apart from declaring major raw material in the registration form, the appellants have not filed any other evidences before the Tribunal such as, monthly return etc., to justify their stand. As such, we are of the view that ....