2008 (7) TMI 813

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..... an, 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 appellant manufacture what was known as cabled or multiple yarn with S twist. A show caus .....

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..... ubmits 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 relates to period prior to 23-7-96, he seeks to set aside the orders of lower authorities. .....

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