2017 (3) TMI 1000

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....he relevant facts that arise for consideration, after filtering out unnecessary details are, appellant herein is manufacturer of laminated HDPE Fabric falling under Chapter 39 of the Central Excise Tariff Act 1985. During the period July 2005 - 21.02.2006 it was noticed by the officers of the Preventive section during the search of the premises that they have cleared laminated HDPE woven fabrics without discharging the duty liability and recording the same in the statutory books of records. Various statements were recorded of the individuals and the show cause notices were issued to all the appellants directing them to show cause as to why the demand of duty be not raised with interest and penalties be imposed on them. The main appellant as....

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....brics both fall under the same Tariff Heading number, the question of manufacturing does not arise. She relies upon the decision of the Hon'ble Supreme Court in the case of: i) Metlex I Pvt. Ltd. Vs. CCE New Delhi 2004 (165) ELT 129 (SC). ii) Tega India Ltd. Vs. CCE Calcutta 2004 (164) ELT 390 (SC). iii) Maruti Suzuki India Ltd. Vs. CCE New Delhi 2015 (318) ELT 353 (SC). iv) CCE Vs. Pitamber Coated Paper Ltd. 2015 (319) ELT 357 (SC). 4. She would also draw our attention to the invoices received by them from the suppliers of HDPE Fabrics and submit that what was supplied to them was HDPE fabrics, she would draw our attention to the invoices raised by the main appellant for the supplies made by them and indicate that the description ....

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.... issue that falls for our consideration in this appeal is whether the process of lamination of HDPE woven fabrics by LDPE amounts to manufacture and whether laminated HDPE woven fabrics is a new distinct product or otherwise. 8. Undisputed facts are the process of manufacture as explained by the Ld. Counsel which is at paragraph 18 of the show cause notice. It is also undisputed that the appellant had cleared laminated HDPE woven fabrics on commercial invoice without payment of duty wherein description indicated as laminated HDPE fabrics. It is also undisputed that the appellant had received HDPE fabrics from their purchasers and description of the documents from the suppliers indicates it as HDPE fabrics. 9. On the above said factual mat....

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....oven HDPE fabrics. We find strong force in the contentions raised by the ld. Counsel that the judgment of the Apex Court that in the case of Pitamber Coated Paper Ltd. (Supra), Similar issue came up before the Apex Court as to whether of coating of uncoated writing and printing paper amounts to manufacture or otherwise. Their Lordships in the said judgment at paragraph 3 held as under: "After going through the matter minutely and hearing the Counsel for the parties, we find that the aforesaid conclusion is legally sustainable and there is no error in the view taken by the Tribunal. Accordingly, these appeals are dismissed." 12. Yet again in the case of Maruti Suzuki India Ltd. (Supra), there Lordships has considered as to whether Electro....