2003 (4) TMI 146

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.... this case is how to reckon "meter length" under Rule 96ZI. Shri Ishwar Singh, learned J.D.R. appearing for the department states that the Commissioner (Appeals) has relied on Baroda Commissionerate Trade Notice No. 289/69, dated 18-3-1969 and has taken into account the order of an Additional Commissioner in another case whereas he should have gone by the specific wording of the Rule. He further s....

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....ill be produced with a single roller. 2. Shri P.P. George, learned Excise Manager of the appellant firm states that Rule 96ZI has since been amended by the Notification No. 15/98-C.E., dated 2-6-1996. It has now been clarified that :- "The definition of 'meter length' under Rule 96ZI has been amended to clarify that 'meter length' in relation to an embroidery machine means the distance between t....

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....tself contained no definition of the term 'meter length', a contrary order passed by the Commissioner of Central Excise (Appeals) has been overruled. 3. After going through the rival submissions and the case records, we find that the Rule 96ZI did not contain a definition of 'meter length' till its amendment on 2-6-1998. The amendment made in 1998 is in line with the earlier circular of the Board....