2015 (10) TMI 2074

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....was issued proposing demand of duty as the appellant was engaged in dying various types of cotton fabrics. The appellant claimed benefit of the exemption Notification No 6/2000-CE dtd 1.3.2000 (Entry Sr. 103) The Adjudicating authority confirmed the demand of duty alongwith interest and imposed penalties. 2. After hearing both sides and on perusal of the record, we reproduce the relevant portion of Sr No 103 as appended to the Table of the Notification No 6/2000-CE dtd 1.3.2000 hereunder: Sr No Chapter or Heading or sub-heading Description of Goods 103 52.07, 52.08 0r 52.09 Cotton fabrics processed without the aid of power or steam Explanation: For the purpose of this exemption, cotton fabrics subjected to any one or more of the fol....

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....is stated that on the basis of market survey conducted by JRS, it was found that similar product was also manufactured and cleared by M/s Royal Impex and M/s Nisan Exports. The self attested copies of the invoices of both the units were enclosed with the said letter. Hence, the goods are marketable. The Learned Authorised Representative submits that there is no reason for remand the matter. He relied upon the decision of Hon'ble Supreme Court in case of M/s Sanghvi Reconditioners Pvt Ltd Vs UOI [2010.251. ELT.3 (SC)] and M/s Jain Exports Pvt Ltd vs UOI [1993.66.ELT.537(SC)]. 5. On the other hand, the Learned Advocate relied upon the following decisions on marketability, as under : a) Commissioner of Income Tax Vs M/s Mitesh Impex - 2014.T....