2015 (2) TMI 1054

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....Das: 1. Applicant is a job worker of M/s.Coats Vieyalla India Ltd. (CVIL). They received grey cotton fabrics from M/s. CVIL and processed the same in the nature of bleaching, padding and stentering etc. under Rule 96D of erstwhile of Central Excise Rules, 1944. There is a demand of duty of Rs. 23,27,384/- on the ground that principal manufacturer is coating HDPE on the fabrics processed by job wo....

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.... the consignor shall follow the procedure as required under Rule 156A and Rule 156B as modified by Rule 173N of the said Rules. In the instant case, the learned Counsel submitted that there is no dispute that the applicant followed the procedure as provided under sub-rule (3) of Rule 96D. On a perusal of the impugned Adjudication order, we find that the Adjudicating authority proceeded on the basi....