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TMI Blog2007 (8) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [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 ld. SDR and perused the records. The issue involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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 :- After going through the rival submissions and the case records, we find that the Rule 96ZI did not contain a def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 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 and other authorities that the said objection will not be pursued by the Audit. This is because the Office of the Comptro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 the rate of duty in respect of metre length of the embroidery machine which was to be construed to be the distance betw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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