2006 (8) TMI 60

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....manufactured by them and cleared on valuation which were required to be reopened for assessment at value higher. The duty demands and penalties have been arrived on the appellants along with certain other charges made on various issues of Modvat eligibility and procedural nature and allegations of clandestine removal under the Central Excise Law and the Procedures. 2. (a)Bombay High Court in M/s. Garware Plastics & Polyester Ltd., 1991 (52) E.L.T. 506 (Bom.), after considering the specific entry under the erstwhile Tariff Heading 15A(2) which refers to 'lacquer or metallised film' separately held that the activity of lacquering would not amount to manufacture under the Central Excise Act, 1944. (b)This decision of the Bombay High Court i....

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....- Moti Laminates paras 6, 7 & 11; (ii) 1999 (108) E.L.T. 321 (S.C.) Hyderabad Industries Ltd., 2001 (130) E.L.T. 401 (S.C.), paras 5 and 8; Constitutional Bench in the case of Man Structural affirmed the decision in the case of Moti Laminates]. Since Lal Woollen & Silk Mills did not refer to these decisions at (i) and (ii) above, the same would not be good law to apply to the facts herein. More so, when we see force in the following plea of the ld. Advocate for the appellants : The enumeration of lacquering in separate sub-heading can only indicate that in an integrated factory where after polyester film is manufactured, lacquering is also undertaken, the taxable event in such cases would arise after the lacquered film is obtained. This is....