2022 (7) TMI 139

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....h, Superintendent (AR) for the Respondent ORDER The brief facts of the case are that the appellant are engaged in the manufacture of excisable goods namely Polyester Texturised Yarn (crimped yarn) falling under Chapter 5402 of Central Excise Tariff Act, 1985. For the manufacture of texturised yarn, the appellant procured polyester chips falling and Chapter heading 39 and they sent it to job work....

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....lf of the appellant submits a synopsis dated 17.11.2021. He argued that issue has been squarely covered in their favour that NCCD is not payable on any goods under Chapter heading 5402 at any stage from Polyester Texturised Yarn stage to Partially Oriented Yarn stage on job work basis. He placed reliance on the judgment in the case of Filatex India Limited vs. CCE, Vapi - 2014 (302) ELT 446 (Tri. ....

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.... is already settled in the case of Sanathan Texturisers vs. CCE, Vapi - 2007 (209) ELT 445 (Tri. Ahmd.). He further submits that there is no question of any penalty or interest since this is a case of interpretation of notification and the issue of NCCD at the relevant time. The issue was settled as per the following judgments:- (a) Filatex India Limited vs. CCE, Vapi - 2014 (302) ELT 446 (Tri. ....

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....ed captively for the manufacture of Polyester Texturised Yarn. On the said issue, there are number of judgments as cited by the appellant and some of the judgments are in favour of the appellant. The issue involved is a neat question of law which involved interpretation of exemption provided in respect of NCCD. It is also a fact on record that appellant have declared their manufacturing process to....