SHREE PRAKASH TEXTILES (GUJ.) Vs. CCEX.

JUDGEMENT

(1.) Heard both sides. These are the cross appeals. The assessee has filed the appeal against the order of the Commissioner (Appeals) confirming duty of Rs. 4,22,243/ - and an equal amount of penalty. And whereas the Revenue has filed the appeal against the order of the Commissioner (Appeals) modifying the order of the Addl. Commissioner. For the sake of reference, the order of the Commissioner (appeals) which is common in both the appeals is reproduced as under: -

(2.) The subject appeals have been filed by the following appellants against a common Order -In -Original No. 145/Addl.Commr/2000, dated 15.11.2000, passed by Additional Commissioner, Central Excise, Ahmedabad -I.

(3.) (1) The demand of Rs. 96,403/ - has been confirmed under Section 11A of the Central Excise Act, 1944 read with Rule 9(2) of Central Excise Rules, 1944 against the appellants in respect of alleged lot number 152 measuring 38,363.75 L.Mtrs. of MMF. As per the Show Cause Notice, it is alleged that the goods of lot number 152 were cleared as cotton fabrics, though the test report revealed that they were Man Made Fabrics (MMF). The appellants contention in this regard is as follows: -