9911796707
TMI Blog2002 (9) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. - This is an appeal filed by the Revenue. 2. M/s Maruthi Embroideries, Bangalore are manufacturers of excisable goods namely embroidery in pieces, in strips or motifs falling under chapter sub-heading 5805.00 of Central Excise Tariff Act, 1985. The assessee was issued with a Show Cause Notice on the ground that the assessee has contravened the provisions of Rule 96ZI(5)(d) and Rule 96ZL by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Commissioner (Appeals) on the ground that "meter length" in relation to a machine has been defined under Rule 96ZI(6) means the distance between points provided for the 1st and last needles of the roller of such machines. The Assistant Commissioner's reliance on the Notification No. 15/98-C.E. (N.T.), dated 2-6-98 wherein a definition of mere length is amended under Rule 96ZI(6) which was is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) should not have allowed retrospective benefit under this Notification which came into effective on 2-6-98 for the relevant period of dispute in this case from 10/97 to 1/98 since the amendment would take place from 2-6-98. (ii) The Trade Notice No 289/69, dated 16-9-69 of the Baroda Commissionerate relied by the Commissioner (Appeals) is not acceptable to the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finition of 'meter length' under Rule 96ZI has been amended to clarify that 'meter length' in relation to an embroidery machine means the distance between the points provided for the first and last needles of only one roller of such machine. Even if an embroidery machine has two rollers, which normally is the case, 'meter length' is taken to be the 'length' of one roller only and not two times suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived from the Central Board of Excise & Customs on implementation interpretation of the Central Excise Act, 1944 the Rules thereunder. Therefore Baroda Collectorate's Trade Notice would be binding and applicable in this case in view of the fact that no contrary instruction has been issued by the Bangalore Collectorate. It is now well settled position that Revenue cannot be allowed to and argue aga ..... X X X X Extracts X X X X X X X X Extracts X X X X
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