TaxTMI 
TaxTMI 
2026 (6) TMI 443
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....t is liable to pay excise duty for the goods so manufactured by job worker and whether the goods are classifiable under Quilt for textiles product. Appellant when receiving orders from customers for quilt, they are sourcing the fabric and wading material from the market, and it was sent to job worker for quilting process. After quilting is done, it is cut as per the required measurement, and the job worker sends the quilted fabric to the Appellant along with the delivery challan /invoices. Thereafter Appellant takes the quilted fabric and does the final finishing on the edges and pack the ready quilt for dispatch. The job worker will give bill for the quilting job work, and the supplier gives the bill for fabric and wading material purchase....
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....of Central Excise Act, 1944 is not attracted. Learned Counsel further submits that the Appellant is dealing with quilted textile products which are classifiable under Central Excise Tariff Heading (CETH) 5811 00 and the same is exempted from excise duty under Notification No. 30/2004-CE dated 09.04.2004. In this regard Learned Counsel draws our attention to the judgment of the Hon'ble Supreme Court in the matter of CC Vs. M/s. M M Khambatwala - 1996 (84) E.L.T 161 (SC) wherein it is held that:- "7. We have considered the submissions advanced before us by the learned counsel on both the sides. We find force in the arguments of the learned counsel for the respondents: on the admitted facts which we will set out immediately the ....
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.... with the goods manufactured in the factory premises of the respondents to deny the exemption claimed". 3. Learned Counsel also draws our attention to the process and the invoices related to job worker and also to the supplier who supplied the goods. Learned Counsel also draws our attention the decision of the Tribunal in the matter of M/s. Comet Technocom Pvt. Ltd. Vs. CCE & S.T, Kolkata (2023 (5) TMI 78 -CESTAT KOLKATA) wherein it is held that:- "8. That it is held in the Order dated 03.02.2020, referred supra, passed by the Hon'ble High Court, Calcutta in CEXA No. 57 of 2019, that if the job workers are proved to be independent contractors with little or no supervision by the assessee then they are the manufacturers....
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....t of excise duty under Notification No. 30/2004-CE dated 09.07.2004. Further submits that during the relevant period, the Appellant did not have any facility to undertake quilting process and hence was sending the raw materials to various job workers for quilting. 6. As regards invoking the extended period of limitation, Learned Counsel submits that; the department was aware of all relevant facts when the first show cause notice was issued on 10.07.2009 after thorough investigation was conducted from 12.01.2009, while issuing second show cause notice dated 25.04.2011, same /similar facts cannot be taken as suppression of facts on the part of assessee as these facts are already in the knowledge of authorities and therefore no suppre....