2015 (10) TMI 1844

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....ngh, & Mr B Krishna Prasad, Advs For the Respondents : Ms Padmavati Patil, Mr Sandeep Narain, Mr Ashok B, Advs ORDER The respondent herein is engaged in the manufacture of processed textile fabrics falling under Chapter Heading 54.06 and 55.13 of the Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as 'Act'). The processed textile fabrics have been speci....

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.....1999 to 18.12.1999 and 11.02.2000 to 19.02.2000 (2) on the Stenter of PRIMATEX for the period from 10.01.2000 to 18.1.2000. Sub-rule (7) of the Rule 96ZQ of the Central Excise Rules, 1944, (hereinafter referred to as 'Rules') as it existed prior to 01.03.2000 provides that when an independent processor does not produces or manufactures the processed fabrics specified in sub-Rule (1) du....

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....ification No. 18/99-CE(NT) dated 28.02.1999 amended the provisions of Rules 96ZQ by inserting clause (e) and according to clause (e), when the claim for abatement by independent processors is for a period less than one month, he shall be required to pay the duty as applicable for the entire period of one month and may, subsequently, seek such claim after payment of such duty and in view of this in....

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.... go into this question because of a simple reason. The vires of the aforesaid Rule was challenged before the Madras High Court in Beauty Dyers v. Union of India [2004 (166) ELT 27(Mad.) and the High Court held the said Rule to be ultravires the erstwhile Section 3A of the Act. Special leave petition was preferred by the Union of India against the said judgment which was dismissed by this Court. Th....