2007 (8) TMI 606

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....G. Dewalwar, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  This appeal is directed against Order-in-Appeal No. ZBN/243 M.V/2000 dated 24-7-2000. 2. None appeared on behalf of the appellant despite notice but the appellants have put on record a written submission and requested for disposing the appeal based on such written submission. 3. Heard the ....

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....Tri.-Mum)]. (b)     Doshi Industrial Corporation reported in 2002 (150) E.L.T. 1211 (Tri.-Mumbai) (c)     Vadilal Embroidery Unit reported in 2003 (155) E.L.T. 508 (Tri.-Mumbai). We find that on an identical issue the Revenue had come up in appeal before the Tribunal in the case of Vadilal Embroidery Unit (Supra) the Division Bench held as under :- ....

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....e case of Samir Textile Pvt. Ltd. (Supra) wherein it was held as under : "It appears from the record that in the past, the C&AG had raised an audit objection which came to be dropped [Audit Para No. 3.27 (iii)/91-92]. The Government of India, Ministry of Finance, Department of Revenue, referring to C&AG's report, by communication dated 17th February, 1999 informed all the Chief Commissioners an....

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....Explanatory Notes clarifying that the metre length, in relation to an embroidery machine, means the distance between the embroidery machine had two rollers which normally is the case, 'metre length' is taken to be the length of one roller only and not two times such length. The intention of the Central Government is, therefore, clear and it indicates that the Notification under Rule 96ZI(1) fixed ....