2005 (8) TMI 613

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....pellant. Shri Hitesh Shah, SDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - The appellants are manufacturers of embroidery operating under the compounded levy scheme. The duty liability is fixed in terms of Rule 9BZ(i) and Notification 33/95 issued thereunder which prescribes rate of Rs. 30/- per meter length of the machine per shift. The meter length was defined in sub-....

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....nts had double frames where in a single operation twice the quantity of fabrics was manufactured when compared to a machine which had only one frame. The Assistant Commissioner confirmed the demand of total amount of Rs. 20,50,576/-. Before the Commissioner (Appeals) trade notice was cited. It was claimed that the show cause notice issued pursuant to some audit objection which was settled on the g....