Commissioner of Central Excise Vs. Tirupati Textiles

Commissioner of Central Excise vs Tirupati Textiles

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jun 02, 1998

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Citation: sooperkanoon.com/13576
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: R T Lajja, A Unni
Decided On: Jun 02, 1998
Subject: Land Acquisition

Case Summary

AI-generated summary - not the official court judgment text.

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

Tirupati Textiles

Legal References

Reported In: (2005)(180)ELT162TriDel

Excerpt

.....year 1987, we are proceedings to deal with the matter on merits after hearing shri r.s.sangia, jdr.3. we have gone through the facts on record. notification no.130/82-c.e. exempted cotton fabrics processed without the aid of power or steam from the whole of duty of excise leviable thereon except in the case of bleaching done with the aid of machine. the respondents were a powerloom unit. they were having a baby boiler which they claimed was used for scouring, bleaching and dyeing of the yarn. the processing of cotton fabrics was claimed to be done without the aid of power or steam. this is a question of fact. on the basis of the evidence discussed by the adjudicating authority in his order dated 16-1-1987 observing that the tirupati textiles were entitled for exemption from central excise duty under notification no. 130/82-c.e., we do not find any material on record to disturb these findings of facts of the adjudicating authority. no material has been placed in the appeal filed by the revenue that the cotton fabrics was processed with the aid of power. in fact, in the grounds of appeal, the revenue had pleaded as under : "(a) confirming the demand of duty amounting to rs. 5,17,665/- leviable on unprocessed cotton fabrics measuring 7,72,335 sq. m. cleared during the period 21-4-1981 to 22-3-1984 without payment of duty." the revenue had taken the fabrics as unprocessed cotton fabrics. as there is nothing on record to show that the fabrics was processed fabrics, we do not find any merit in this appeal filed by the revenue and the same is rejected. the misc. application also stands disposed of accordingly.

Full Judgment

1. In this appeal filed by the Revenue, the issue for our consideration is whether the respondents, M/s. Tirupati Textiles, Kanpur, were eligible for the exemption under Notification No. 230/77-C.E., dated 15-7-1977.

2. When the matter was called, no one appeared for the respondents, M/s. Tirupati Textiles. The notice for hearing has been received back undelivered from the postal authorities with the remarks "NOT KNOWN".

At the matter is very old in which the memorandum dropping the proceedings against the respondents was issued in the year 1987, we are proceedings to deal with the matter on merits after hearing Shri R.S.Sangia, JDR.3. We have gone through the facts on record. Notification No.130/82-C.E. exempted cotton fabrics processed without the aid of power or steam from the whole of duty of excise leviable thereon except in the case of bleaching done with the aid of machine. The respondents were a powerloom unit. They were having a baby boiler which they claimed was used for scouring, bleaching and dyeing of the yarn. The processing of cotton fabrics was claimed to be done without the aid of power or steam. This is a question of fact. On the basis of the evidence discussed by the adjudicating authority in his order dated 16-1-1987 observing that the Tirupati Textiles were entitled for exemption from central excise duty under Notification No. 130/82-C.E., we do not find any material on record to disturb these findings of facts of the adjudicating authority. No material has been placed in the appeal filed by the Revenue that the cotton fabrics was processed with the aid of power. In fact, in the grounds of appeal, the Revenue had pleaded as under : "(a) confirming the demand of duty amounting to Rs. 5,17,665/- leviable on unprocessed cotton fabrics measuring 7,72,335 sq. m.

cleared during the period 21-4-1981 to 22-3-1984 without payment of duty." The Revenue had taken the fabrics as unprocessed cotton fabrics. As there is nothing on record to show that the fabrics was processed fabrics, we do not find any merit in this appeal filed by the Revenue and the same is rejected. The Misc. application also stands disposed of accordingly.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of Central Excise vs Tirupati Textiles Same Subject Land Acquisition Same Judge R T Lajja, A Unni