DINESH MAHESHWARI,J. - (1.) HAVING regard to the circumstances of the case, with the consent and at the request of the learned counsel for the parties, this intra court appeal has been considered finally at this stage itself.
(2.) BY way of this intra court appeal, the petitioner appellant has questioned the order dated 09.11.2011, as passed in S.B. Civil Writ Petition No.747/2009 whereby, the learned Single Judge of this Court has declined to interfere in the order dated 08.12.2008, as passed by the Textiles Committee Cess Appellate Tribunal ('the Appellate Tribunal' hereafter) in the appeal (TCA No.29/2008) preferred against the demand notice dated 09.07.2008 for recovery of a sum of Rs.8,97,783/ towards cess on textiles for the period between the month of October 2004 to the month of September 2005. Put in brief, the relevant background aspects of the matter are as follows : The appellant company is said to have acquired the assets and liabilities of the transferee company known as "SPBL Ltd.", who had a processing unit of man made fabric at Atun, Chittorgarh. (For contextual continuity, the expression 'appellant' hereinafter includes the said transferee company SPBL Ltd. too). It had been the case of the appellant that though engaged in textiles processing, it has no facility of spinning and weaving of cloth. According to the appellant, its activity has been to receive grey fabric from various traders/manufacturers and after reprocessing the cloths as per the requirements of the respective customers, to return the fabric to them, who are deemed manufacturers in respect of the grey cloths/fabrics and, who are making payment of excise duty on the value of these goods, which includes the cost of grey fabric as also the processing charges of the appellant.
(3.) THE appellant company was served with a notice dated 09.07.2008, as issued by the Assessing Officer, Textiles Committee (the respondent No.3) raising a demand in the sum of Rs.9,88,957/ towards textiles cess, calculated at the rate of .05% on the value of cloth processed by it for the period between the months of October 2004 to September 2005. In the said notice, an amount of Rs.91,174/ was shown as having been deposited by the appellant company and making adjustment thereof, the appellant was called upon to deposit the remaining amount to the tune of Rs.8,97,783/ .;