2003 (11) TMI 382

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....he Appellant. None, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The respondent is a manufacturer of textile machinery parts namely, 'Electrical Yarn Heating & Stabilising Devices' and 'Vapour Phase Yarn Heating & Stabilising Evies'. On 16-2-94, Central Excise officers visited his factory and made out a case that the respondent had violated Central Excise Rules by not ente....

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....nished as Guide Brackets had not been assembled. Commissioner (Appeals) also noted that the respondent's claim that the goods had not been fully manufactured was supported by expert opinion. Commissioner relied on the decision of this Tribunal in the case of M/s. Kamal Plywood & Allied Inds. P. Ltd. v. C.C.E., Meerut - 1996 (82) E.L.T. 323 (T), wherein the Tribunal held that non-accountal is merel....