2008 (7) TMI 813

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....i Hemant Bajaj, Advocate, for the Respondent. [Order per : M. Veeraiyan, Member (T) (for the Bench)]. - This is an appeal by the Department against the order of the Commissioner (Appeals) No. 429 (RM)/CE/ JP-II/2004, dated 7-7-04 by which Commissioner (Appeals) upheld the order of the original authority which was in favour of the assessee. 2. Heard both sides. 3. The appellan....

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....nd did not interfere with the decision of the original authority. 4. Learned DR submits that the definition for the sewing thread has undergone a change with effect from 23-7-96 from which date the yarn with "Z" twist was only defined as sewing thread and for the earlier period yarn either with "Z twist" or "S" twist can qualify for being considered as sewing thread. Since the dispute rela....