Hon'ble Judges/Coram:
U.U. Lalit and Indu Malhotra JUDGMENT
U.U. Lalit, J.
1. These appeals filed Under Section 35L of the Central Excise Act, 1944 (hereinafter referred to as "the Excise Act") question the correctness of the Final Order dated 06.02.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (hereinafter referred to as "the Tribunal) in Central Excise Appeal No. E/370/2008-DB and Misc. Order No. 20697 of 2018 dated 15.06.2018 passed by the Tribunal rejecting application seeking rectification of mistake.
2. The Appellants are traders who get cotton fabrics and made-ups mentioned in Chapters 52 and 53 of the Central Excise Tariff Act, 1985 (the 'Tariff Act', for short) manufactured through job workers.
3. On 25.03.2003 Rule 12B was inserted in Central Excise Rules, 2002 to deal with "Job work in textiles and textile articles". The relevant portion of Rule 12B is as under:
RULE1 [12B. Job work in textiles and textile articles. - (1) Notwithstanding anything contained in these rules, every person (not being an export-oriented unit or a unit located in special economic zone) who gets2 [yarns or fabrics falling under Chapter 50, 51, 52, 53, 54, 55, 58 or 60, readymade garments falling under Chapter 61 or 62 or made up textile articles falling under Chapter 63 of First Schedule to the Tariff Act] produced or manufactured on his account, on job work (herein after referred to as "the said person") shall obtain registration, maintain accounts, pay duty leviable on such goods and comply with all the relevant provisions of these rules, as if he is an Assessee:
Provided that the job worker may, at his option, agree to obtain registration, maintain accounts, pay the duty leviable on such goods, prepare the invoice and comply with the other provisions of these rules. In such a case the provisions of these Rules shall not apply to the said person. The job worker, may, at his option, authorize the said person to, on his behalf as his agent, maintain accounts, pay duty, prepare invoice and comply with any of the provisions of these Rule except that of Rule 9:
Provided further that the job worker may make an option to undertake the activities mentioned in this Sub-rule as an agent or person authorized by the said person and in such a case, the said job worker shall be deemed to be the said person....
4. Soon thereafter Exemption Notification was issued by the Government of India on 30.04.2003 wherein exemption was granted for clearances upto Rs. 20 lakhs in respect of processes falling under Chapters 51, 52, 54, 55, 58 or 60 of the First Schedule to the Tariff Act. The substantive part of the Notification was as under:
In exercise of the powers conferred by Sub-section (1) of Section 5A of the Central Excise Act, 1944 (1 o........