O R D E R CIVIL APPEAL NO.2516 OF 2002 Respondent assessee, hereinafter referred to as the assessee, was a job worker and was engaged in the processing of fabrics falling under Chapter heading 54 55 of the First Schedule to the Central Excise Tariff Act, 1985 for short the tariff Act .
Assessee filed classification lists declaring the man made fabrics companytaining polyster below 70.
3 declaration in respect of the companyposition of the fabrics and companyfirmed the demand of Rs.14,80,269.75 on the assessee and imposed a penalty of Rs.1 lakh on the assessee.
Appeal filed by the assessee before the Commissioner Appeal was rejected.
The said classification lists were approved by the Assistant A.No.2516/02 companytd.
He also imposed a penalty of Rs.5,000/ each on the merchant manufacturers.
