SULZER PROCESSORS PVT LTD Vs. TEXTILES COMMITTEE

JUDGEMENT

(1.) This writ petition has been filed by the petitioner against the order dated 6-3-2012 of The Textile Committee Cess Appellate Tribunal whereby the learned Tribunal upheld the levy of cess on the petitioner-Sulzer Processors Pvt. Ltd. under the provisions of Textile Committee Act, 1963.

(2.) The Tribunal in its impugned order dated 9-2-2009 relied upon,the decision of Hon'ble Supreme Court in the case of M/s. Ujagar Prints & Ors. v. Union of India & Ors., 1989 AIR(SC) 516 in which it has been held that the processing activities of bleaching, dyeing, printing or finishing etc. amounts to manufacture of textile and, therefore, it would be fall within the mischief of charging provision of Section 5A(1) of the Textiles Committee Act, 1963.

(3.) The learned Tribunal distinguished the earlier decision of the Hon'ble Supreme Court in the case of Aditya Mills Ltd. v. Union of India, 1988 AIR(SC) 2237 while upholding the contention of learned counsel for the respondent-Revenue. The relevant paras 4 to 6 of the Tribunal's order are quoted below for ready reference: