2009 (2) TMI 485

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....aved Ansari ld. Counsel and M/s. L.S. Shetty & Associates, Advocates, for the Respondent. [Order]. - Appellants have filed this Appeal by challenging the Demand Notice dated 3-2-2005 for Rs. 5,89,307/- for the period from 10/2003 to 9/2004. 2. The Ld. Counsel for the Appellants has submitted that the Appellants are independent processors and are not manufacturers of textile and, therefore,....

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....ble under law and prays that the Demand Notice may be set aside and the Appeal may be allowed. 4. Shri Javed Ansari, Ld. Counsel appears for the Respondent and contradicts the stand of the Appellants by citing the ruling of the Hon'ble Apex Court in the case of M/s. Ujagar Prints & Ors. v. Union of India & Ors., reported in AIR 1989 SC 516 = 1988 (38) E.L.T. 535 (S.C.). Further the Ld. Couns....