2008 (4) TMI 184

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellant. Shri K. Sambi Reddi, SDR, for the Respondent. [Order per: T.K. Jayaraman, Member (T)]. - This appeal has been filed against Orders-in-Appeal No. 109/2005-CE. to 110/2005-C.E. dated 13-9-2005 passed by Commissioner of Customs and Central Excise (Appeals), Cochin. 2. Shri K.T. Antony, Managing Partner appeared on behalf of the appellants and Shri K. Sambi Reddi, learned JDR for the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....314/- on the raw material consumed. A penalty of Rs. 10,000/- was also imposed. The appellants filed an appeal to the Commissioner (A) against the Order-in-Original dated 20-9-2004. Revenue also filed an appeal to the Commissioner (A) against the said order. The Commissioner (A) rejected both the appeals by upholding the Order-in-Original dated 20-9-2004. As the appellant is aggrieved over the imp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ry undergarments". The fact that these goods are entitled for SSI exemption under Notification No. 8/2003 is not under dispute. The issue relates only to the dutiability of the intermediate product which is "processed wrap and circular knitted cotton fabrics" (6002.42 and 6002.92). These intermediary products do not find mention in the annexure to the said Notification No. 8/2003 during the releva....