2001 (7) TMI 1324

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.... case are that the respondents herein are engaged in the dyeing of fabrics falling under Chapter 55 of the Schedule to the Central Excise Tariff Act, 1985. They were receiving polyester staple fibre for processing (dyeing) on job work basis from M/s Kamadgiri Synthetics Ltd., Gijarat under Rule 57F(4) challans since July, 1999. They utilised certain own modvatable inputs such as dyes and chemicals....

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....7; 2,04,622.00 as BED and ₹ 30,693.00 as AED at the time of clearance of fabrics after job work. The assessee thereby appeared to short paid duty and appeared to be liable to penalty. Thus a show-cause notice dated 04.02.2000 was issued proposing recovery of duty of ₹ 8,06,862.00 against the assessee and proposing imposition of penalty. The demand was confirmed by the Deputy Commission....