2005 (1) TMI 281

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....rder per : V.K. Agrawal, Member (T)]. - These are 26 applications for waiver of pre-deposit of Central Excise duties confirmed against and penalties imposed on various applicants as under : M/s. Sunrise International - Rs. 61,031/- (Duty) & (Equal amount of penalty) Friends Dyeing & Finishing - Rs. 16,05,437/- (Duty) & (Equal amount of penalty) Golden Enterprises - Rs. 4....

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....hing Mills. - Rs. 13,71,628/- (Duty) & Equal amount of Penalty. M.K. Processing - Rs. 6,57,575/- (Duty) & Equal amount of Penalty. Adinath Dyeing & Finishing - Rs. 16,24,045/- (Duty) & Equal amount of Penalty. Yogi Dyeing - Rs. 89,085/- (Duty) & Equal amount of Penalty. National Scientific Dyers - Rs. 1,22,883/- (Duty) & Equal amount of Penalty. Prem In....

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....dition that the fabrics should have been made from textile fabrics whether or not processed on which the appropriate duty of excise has been paid. It is the case of the applicants that the yarn, which has been used in the manufacture of the fabrics which were processed by these applicants, had sufferred duty and as such the condition of the Notification stands satisfied. It is the case of the Depa....

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....are only engaged in the process of manufacturing the final product on job work basis. Finally the learned Advocate has referred to Ministry's letter F. No. 16/3/2002 in which the field formations had been directed to intimate whether there was any practice of levy of duty on knitted or crocheted fabrics during the period from 1-3-2002 to 5-1-2003 for consideration of issuing a Notification under S....