2013 (1) TMI 27

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.... Rep by: Shri Amand Shah, Addl. Commr.(AR) Per: S.S. Kang: Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty of Rs.1,62,33,344/-, interest and penalty. The applicants are engaged in the manufacture of Jute backed Floor Coverings, which are exempted from the payment of duty. The demand is in respect of intermediate product i.e. Non-woven fabric. 3. ....

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....e is no evidence produced by the Revenue to show that the non-woven fabric which is captively consumed is marketable. The applicants also submitted that earlier the demand was confirmed and appellant filed appeal before the Tribunal and the Tribunal after waiving the pre-deposit of duty, heard the appeal on merit and ultimately dismissed the appeal. The appellant approached the Hon'ble High Court ....

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.... product is exempted. 6. We find that in para 20 of the impugned order, the adjudicating authority held that the non-woven fabric which is sold has enhanced dimensional stability. Here, the fabric is captively consumed. As per the Fairchild's Dictionary of Textiles, the word 'dimensional stability' means ability of a fabric to retain its shape and size after being worn, washed, and/or dry clean....