2017 (2) TMI 363

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....perintendent (A R), for Revenue Ms Aparna Hirandagi, Advocate, for Assessee Per: C J Mathew: Appeal of M/s Vira Enterprises is against order-in-appeal no. CPA/49-50/M-IV/06 dated 21^st July 2006 of Commissioner of Central Excise (Appeals), Mumbai Zone - I which has, while setting aside confiscation of 1454 pieces and penalty on the partner ordered by original authority, upheld demand of R....

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....nd after consultation with the Development Commissioner (Handicrafts), Ministry of Textiles. 3. First appellate authority restricted the confirmation of demand to the normal period of limitation. Revenue contends that the goods that were subject to duty in the order of original authority were non-handicraft items because the statements recorded during investigation indicated use of motors by jo....

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....st appellate authority has reasoned thus:- "7. The above competing versions from both the sides have been considered. Appellants manufactured both handicraft and non-handicraft items. For this the benefit appears to have been given to them. The seizing officers seized only such of those goods which according to them were not entitled to exemption under Notification No.76/86 dt.10.02.86. In fact....

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....nsive work requiring time and patience where several unemployed girls do tikli. kalamkari batik designing and zari work. To turn out one piece takes lot of time and fine work. People do not wear such clothing in everyday living. Only on special occasions these garments arc used. By usage and fashion also they become fancy items instead or normal clothing of day-to-day use. The adjudicating authori....