2013 (3) TMI 3

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 11,86,006/-, interest and penalty. The applicants are engaged in the manufacture of processed textile fabric falling under Chapter Headings 55 and 54 of the Central Excise Tariff. The annual capacity of the stenters of the applicant under the provisions of the Hot Air Stenter Independent Textile Processors A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s. UOI reported in 2012 (280) ELT 186 (Guj.). 4. The Revenue submitted that the Hon'ble Madras High Court in the case of Beauty Dyers(supra) held that the rules in question are ultra vires of Section 3A of the Central Excise Act. However, the Hon'ble High Court held that the manufacturers are liable to pay duty of excise under Section 3 of the Central Excise Act. 5. We find that the applicants a....