SHANMUGA BLEACHING WORKS ANANTHAN KADU Vs. REGISTRAR CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) THE above appeal is directed against the order No.E/ROA/52/03-MAS dated 27.12.2004 in E/Appeal No.1426/96-MAS of the first respondent.

(2.) THE appellant is engaged in the work of processing cotton fabrics. THE Central Excise Officers attached to the Preventive Group of Erode Division searched the appellant company on 07.06.1995 and found that some process of mercerising was going on manufacturing excisable goods. THE enquiry revealed that there was neither a Central Excise Registration Certificate nor any records maintained for the fabrics which were mercerised and cleared.