GMP FINISHING MILLS Vs. COMMISSIONER OF C EX

JUDGEMENT

(1.) M/s. GMP Finishing Mills, Amritsar has filed this appeal challenging the order (Annexure P-6) dated 29-3-2007 [, 2007 (213) E.L.T. 255 (Tri.-Del)], passed by the Customs, Excise and Service Tax Appellate Tribunal (for short 'the Tribunal'), vide which it was held that the appellant has not produced any reliable material on record to show that duty paid by it in respect of the galleries had not been passed on to the buyers of the goods and consequently the appellant was not entitled to any refund.

(2.) Briefly the facts of the case are that the appellants are engaged in processing man-made fabrics with the aid of power, steel and hot air stenters. They were paying duty on actual capacity as determined by the Commissioner, Central Excise. The duty was paid on the basis of size of the chamber. The Revenue was of the opinion that the appellant is also liable to pay duty on the galleries which were a pollution control equipment. The duty was paid on the basis of size of the chamber and as such the size of the galleries was treated as liable to duty and accordingly the appellant paid duty for the period from June, 1999 to August, 1999 and October, 1999 to March, 2000 amounting to Rs. 5,22,000/-@ Rs. 58,000/- per month for nine months.

(3.) The question, whether similar manufacturers are liable to pay duty on the galleries, came up for consideration before the Hon'ble Supreme Court in the case of CCE, Jaipur v. Sangam Processors (Bhilwara) Ltd., 2002 146 ELT 254 in which the Hon'ble Apex Court vide its judgment, held that galleries were not liable to pay duty.