2008 (12) TMI 589

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....maresh, SDR, for the Respondent. [Order]. - This appeal filed by M/s. Sree Vadivambigai Exports , Coimbatore seeks to vacate a demand of duty of Rs. 80,503/- made under Section 11A of the Central Excise Act and a penalty of Rs. 10,000/- imposed on them under Rule 25 of the Central Excise Rules, 2002. The appellants had cleared 100% cotton knitted garments falling under Chapter Heading 6101.0....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2. Heard both sides. I find that Rule 12B of the Central Excise Rules, 2002 had provided that a manufacturer of excisable goods such as readymade garments could clear the goods manufactured on job work basis without payment of duty subject to the condition that the recipient pays the applicable duty and undertakes to carryout other statutory formalities. In the instant case, the duty lia....