SUNRISE INTERNATIONAL Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) SINCE common questions of law and facts arise in all these three appeals, they were heard together and are being disposed of by this common order.

(2.) WE have heard the learned advocate for the Appellants and the learned Jt. CDR for the Respondent. Perused the records.

(3.) THE Appellants are engaged in the manufacture of man made processed knitted fabrics classified under Tariff sub -heading No. 6002.93 of the Central Excise Tariff Act, 1985. The said goods are subject to central excise duty @ 16% BED and 8% AED. The Appellants, however, were paying concessional rate of duty as prescribed under the said Notification in relation to the products specified under S. No. 16 of the Table in the said Notification. In terms of S. No. 16 of the said Table read with proviso (a) of the said Notification, the product was chargeable to concessional rate of duty i.e. @ 8% BED + 4% AED subject to the condition that the same are made from textile fabrics on which appropriate duty of excise had been paid. In case of Appellants, the textile fabrics, out of which the said products were manufactured, were exempted from payment of duty of excise in terms of S. No. 14 of the said Table to the said Notification and, therefore, no duty was paid on those inputs by the Appellants.