2008 (11) TMI 76

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.... grey fabrics. They claim that such grey fabrics are supplied to them by power loom industries for job-work. They were called upon to furnish Return in Form A and Form B of Textiles Committee (Cess) Rules, 1975 on the basis that they undertook work of manufacturing, that what they (appellants) called as job-work was in fact a process of manufacturing and, consequently, they (appellants) were liable to pay cess under the provisions of the Textiles Committee (Cess) Act, 1963. 3. Therefore, amongst several questions, which arises for determination, the main question is: whether the process undertaken by the appellants constituted manufacture or processing, whether the appellants were job-workers or manufacturers and whether, consequently, t....

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.... Synthetics Pvt. Ltd. 2928/07 1,96,568.00 7. Balaji Dyeing & Bleaching Mills 2929/07 1,92,061.50 8. Manpasand Textile Processors Pvt. Ltd. 2951/07 2,04,441.00 9. Jubilee Fabrics Pvt. Ltd. 2960/07 1,40,455.00 10. Swastik Dyeing & Bleaching 2922/07 3,30,364.50 11. Amit Weaving 2926/07 3,06,678.00 12. Arihant Yarn Processors 2953/07 2,01,356.00 5. However, for the period 2001-02 to 2002-03, the appellants who were given show cause notice(s) did not file their monthly Returns under Rule 4 of the Textiles Committee (Cess) Rules, 1975. Consequently, ex parte assessment order came to be passed. Since appellants failed to pay cess, each of them was served with notice o....

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....e judgment of the High Court in dismissing the writ petitions on the ground of delay, since the appellants on instructions have agreed to discharge their outstanding liabilities without prejudice to their rights and contentions in the writ petitions and since interpretation of the Textiles Committee Act/ Rules is involved, we are inclined to restore the above writ petitions on the file of the Bombay High Court subject to the appellants satisfying the following conditions so that the Department earns its revenue: (i) In Chart-I we have furnished the names of the appellants who are the petitioners and the amount outstanding against their names. Each of the appellants shall deposit with the Department the outstanding amount shown against it....