{"id":88583,"date":"2005-07-01T00:00:00","date_gmt":"2005-06-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/famous-textile-vs-commissioner-of-central-excise-on-1-july-2005"},"modified":"2015-09-08T20:09:44","modified_gmt":"2015-09-08T14:39:44","slug":"famous-textile-vs-commissioner-of-central-excise-on-1-july-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/famous-textile-vs-commissioner-of-central-excise-on-1-july-2005","title":{"rendered":"Famous Textile vs Commissioner Of Central Excise on 1 July, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Famous Textile vs Commissioner Of Central Excise on 1 July, 2005<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2005 (190) ELT 361 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: S T S.S., T Anjaneyulu<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>S.S. Sekhon, Member (T)<\/p>\n<p>1. After hearing both sides and on finding that duty demand have been directed on two persons without arriving at the specific charges on whom the determination is to be effected and liability should rest. Since duty is leviable on &#8220;a person&#8221; who manufactures excisable goods and the word is used in singular and not plural; the liability is required to be re-determined. We cannot uphold the finding arrived in para 15 of the impugned order to the effect &#8211;\n<\/p>\n<p> &#8220;15. In view of the above findings I hold that M\/s. Bhagyalaxmi Processors Industries and M\/s. Famous Textile Packers are jointly and severally liable to pay the duty of Rs. 5,46,12,662\/- under Section 11A&#8230;.&#8221;\n<\/p>\n<p>2. The order is therefore set aside and the appeal allowed as remand with directions to re-hear the appellants and re-determine, all issues kept open.\n<\/p>\n<p>3.    Appeals allowed as remand.\n<\/p>\n<p>(Pronounced in Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Famous Textile vs Commissioner Of Central Excise on 1 July, 2005 Equivalent citations: 2005 (190) ELT 361 Tri Mumbai Bench: S T S.S., T Anjaneyulu ORDER S.S. Sekhon, Member (T) 1. After hearing both sides and on finding that duty demand have been directed on two persons without [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-88583","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Famous Textile vs Commissioner Of Central Excise on 1 July, 2005 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/famous-textile-vs-commissioner-of-central-excise-on-1-july-2005\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Famous Textile vs Commissioner Of Central Excise on 1 July, 2005 - Free Judgements of Supreme Court &amp; 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