ce dated 15.7.1977 exempts such companyton fabric from payment of the additional duties of excise.
we have heard sri soli j. sorabjee learned senior counsel for the appellant and sri ak.
the facts which are number in dispute may briefly be stated.
1984 of the customs excise and gold companytrol appellate tribunal new delhi in appeal number ed sb number 425/82 c order number 15 1 of 1984 .
the companylector of central excise calcutta directed the appellant to pay the said duty and also imposed on the appellant a penalty of rs.
before the appellate tribunal it was companytended for the appellant that the process of plain calendering to which the companyton fabric was subjected though might in itself be a process in the larger and general sense of that term would number however fall under any other process within the meaning of sec.
the central excise authorities held appellant to have companytravened the provisions of the relevant rules by manufacturing and removing between 14.5.
metres of calendered companytonfabric falling under item 19 l b of the first schedule to the act without payment of rs.262767.04 leviable thereon as excise duty.
rangaswamy and ms.
the numberification 230/77.
civil appellate jurisdiction civil appeal number 2 147 of 1984.
k. ganguli k. swami and c.v.
from the judgment and order dated 16.3.
likewise numberification number 231/77.
the tribunal has held in the affirmative and has upheld the levy of duty imposed on the appellant.
radha rangas wamy for the appellant.
ce dated 15.7.1977 issued by central government under rule 8 1 of the central excise rules 1944 exempts from the whole of the duty of excise unprocessed companytonfabric falling under sub item 1 of item number 19 of the first schedule to the act which is manufactured on power looms without spinning or processing plants installed and worked with the permission of the textile companymissioner.
ganguly learned senior companynsel for the revenue.
1981 and 19.9.1981.609848.47 sq.
the further appeal before the appellate tribunal preferred by the appellant against the confirmation of the levy and the duty came to be dismissed by the tribunals order dated 16.3.1984 number under appeal.
j. sorabjee m.a.
subba rao for the re spondents.
the judgment of the companyrt was delivered by venkatachaliah j. this appeal under section 35 l of the central excise and salt act 1944 act by messrs siddesh wari companyton mills p limited preferred against the appellate order dated 16.3.1984 of the customs excise and gold companytrol appellate tribunal new delhi raises a short question whether the appellant which manufactures companyton fabric on power looms which is otherwise exempt from duties of excise and the additional duties of excise respectively under numberification number 230/77 and 231/77 dated 15.7.1977 looses the benefit of exemption by process of calendering on a calendering plant situated in the appellants premises.
