2017 (3) TMI 415

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....ey are taken up together for decision. 2. The brief facts of the case are that, the respondents are manufacturers of tents made of cotton. They are also availing facility of Cenvat credit. They classified their manufactured goods under Chapter No. 63 till 28.02.2005 and from 01.03.2005 they classified the goods manufactured by them under Chapter sub-heading No. 630600 of Central Excise Tariff Act, 1985. They have paid duty @ 4/% adv. by availing benefit of Notification No. 29/04-CE dated 09.07.2004. They have also filed their statutory returns. It appeared to Revenue that the goods cleared by the respondents were not eligible to avail benefit of Notification No. 29/04-CE dated 09.07.2004 which was admissible for all the goods falling und....

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....-in-Original No. 14-15/Comm/LKO/CX/2009 dated 30.07.2009. The respondents submitted before the Original Authority that cotton tents were classifiable under 630600 and all goods under Chapter 63 were eligible for benefit of Notification No. 29/04 and that the complete tents falls under Chapter 63 alongwith all the part and accessories and once the complete set is classified as tent, for the purpose of notification different parts of tents cannot be vivisected. They also submitted before the Original Authority that the tent is made up of cotton and no other textile materials is used in the same. They further submitted HSN Literature in respect of tent before the Original Authority. The Original Authority has held that the classification of th....

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....7/- under proviso to Sub Section (1) of Section 11A of Central Excise Act, 1944. Another show cause notice dated 20.01.2010 was issued demanding differential Central Excise duty amounting to Rs. 18,81,496/-. The said two show cause notices were adjudicated through Order-in-Original No. 44/CE/ADDL./2010 dated 11.10.2010 and Order-in-Original No. 27/CE/ADDL./2010 dated 30.04.2010 wherein demands were confirmed. Said two orders were challenged by respondents before the Commissioner (Appeals). Learned Commissioner (Appeals) decided the same through Order-in-Appeal No. 19-22-CE/APPL/KNP/2011 dated 28.01.2011. The respondents submitted the same arguments before Commissioner (Appeals) which were submitted before the Commissioner in the forgoing ap....

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....on textile materials in tent and therefore the arguments put forth by Revenue are not tenable in law. He further argued that the grounds of appeal in Appeal No. E/3006 are travelling beyond show cause notice inasmuch as the show cause notice contended that the differential duty should be charge @ 12% adv. whereas the grounds of appeal are claiming that the differential duty should be arrived at by charging duty @ 8% adv. 7. Having considered the rival contentions and on perusal of records, we find that there is no dispute that the goods cleared by the respondent-assessee are falling under Chapter 63. There is also no dispute that said Notification No. 29/04-CE dated 09.07.2004 provides exemption to all the goods falling under Chapter 61,....