COMMISSIONER, CENTRAL EXCISE Vs. ROOP TEXTILES LTD

JUDGEMENT

(1.) Department has challenged the judgment of the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad ["Tribunal" for brevity] dated 20th April 2006.

(2.) Following questions were framed at the time of admission of the Appeal:

(3.) The respondent is a manufacturer of textile products. The Legislation has framed Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 2000 ["the Rules" for short]. As per these rules, every individual processor would have to make a declaration to the competent authority giving details of number of Hot Air Stenters installed in the factory and other necessary details connected therewith. Upon receipt of such information, Deputy Commissioner or the Assistant Commissioner would take necessary action to verify correctness of such declarations. Thereafter, in terms of Rule 4 of the said Rules, the annual production capacity of the processor would be determined, as also duty leviable arising out of such determination.