TaxTMI 
TaxTMI 
TaxTMI 
2015 (2) TMI 470
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....alling under heading 52, 54, 55 and 60 of the Central Excise Tariff with the aid of power and hot air stenter and as per Notification No. 41/98-CE (NT) dated 10/12/98, as amended issued under Section 3A (2) of the Central Excise Act, 1944, they were liable for levy of duty in accordance with the compounded levy scheme. The Commissioner of Central Excise, Chandigarh II provisionally determined their capacity of production and their monthly duty liability vide order dated 22/4/99. However, the respondent vide letter dated 16/3/99 informed the Department that they have started a knitting factory by taking the knitting unit of M/s Adarsh Textile, located at 18B, East Mohan Nagar, Amritsar on lease and accordingly pleaded that they will go out o....
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....arh reported in 2000 (121) E.L.T. 74 (Tribunal) and M/s Vishal Prints vs. CCE, Chandigarh [Final order No. A/754/2000-NB (DB) dated 16/08/2000]. 1.2 In denovo proceedings the Commissioner vide impugned order dated 30th May, 2005 held that during the relevant period, the respondent were not covered under the definition of independent processor and, therefore, were not liable to pay duty under compounded levy scheme. Commissioner also set aside the duty demand of Rs. 6,12,150/- confirmed in the earlier order of the Commissioner. Against this order of the Commissioner, the Revenue has filed Appeal No. E/2398/2006 EX (DB) before the Tribunal and the respondent have filed cross objection No. E/CO/121/2010. 1.3 Hon'ble Punjab & Haryana High Cou....
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...., that in terms of judgment of Hon ble Madras High Court in the case of Union of India vs. Pillaiyar Soda Factory reported in 1992 (57) E.L.T. 261 (Mad.) and judgment of Hon ble Orissa High Court in the case of Raj Exports vs. National Aluminium Co. Ltd. reported in 1996 (87) E.L.T. 349 (Ori.), exemption notifications issued under fiscal laws have to be strictly construed and the words used therein are to be understood according to their plain phraseology and not on the basis of any presumption, that the Apex court s judgment in the case of Commissioner of Income Tax vs. Narang Diary Products 1996 (219) I.T.R. was dealing with the issue of development rebate, whether to be granted to the party when they have given plant and machinery on lea....
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..... The definition of independent processor as given in Explanation II to the Notification No. 41/98-CE (NT) dated 10/12/98 is as under "For the purpose of this notification, an independent processor means a manufacturer, who is engaged exclusively in the processing of fabrics with the aid of power and who has facility in his factory (including plant and equipment) for carrying out heat setting with the aid of power or stream in a hot air stenter and who has no proprietary interest in any factory engaged in the spinning of yarn or weaving of fabrics" 7. Thus, in terms of the definition of independent processor, a manufacturer of processed fabrics for being treated as independent processor, must be (a) engaged exclusively in the processing ....
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....the title to the property i.e. the ownership, he cannot be said to have acquired proprietary interest. As per Concise Oxford English Dictionary, the word proprietor means the owner of the business or a holder of the property and the word proprietary means relating to or characteristic of an owner or ownership. In Webster s Third New dictionary, the word Proprietor is defined as an owner who has legal right or exclusive title to something whether in possession or not. The Apex Court in the case of Aphali Pharmaceuticals Ltd. vs. State of Maharashtra reported in 1989 (44) E.L.T. 613 (S.C.) has in para 24 of the judgment, while interpreting the scope of the term patent or proprietor medicines interpreted the term proprietary as under : "the "....