1980 (12) TMI 59

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..... revision application and those urged at the time of personal hearing. 2. 96 pieces of garments valued at Rs. 2,040/- which were seized from the petitioner's premises were confiscated by the Asstt. Collector on the ground that those were ready-made garments manufactured with the aid of electric iron without obtaining Central Excise licence. The order of the Asstt. Collector was upheld by the App .....

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..... e of the view that the benefit of doubt should go in favour of the petitioners. In that view of the matter, use of electric iron for pressing the garments, even if made, cannot make the impugned goods excisable as garments made to order according to the requirements of individual customers cannot be termed as ready-made garments. 5. The revision application is allowed with consequential relief. .....

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