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TMI Blog2018 (12) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... ratap Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No. NOIDA-EXCUS-001-APP-1773-17-18 dated 28/02/2018 passed by Commissioner of Central Excise (Appeals), Noida. 2. Brief facts of the case are that during the period from July, 2014 to June, 2016 appellants were manufacturing Usha brand Sewing Machine Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of Central Excise duty of Rs. 49,43,870/- was raised. The said show cause notice was adjudicated through Order-in-Original dated 28.03.2017. The appellant contended before the Original Authority that they were manufacturing Sewing Machine Heads which were supplied to the customers without any electric control or electric motor and that no provision was made by them in the head for fitting/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods would not qualify to enjoy the benefit of said notification. He has further submitted that the phrase "whether built-in or attachable to the body" is in respect of "electric motor" and therefore, only if the sewing machine is cleared in such a condition that it operated with electric motor then they were not eligible for benefit of the said notification. 4. Heard the learned A.R. who has s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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