2003 (8) TMI 326

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..... t. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. Alpha Woven Labels (India) Pvt. Ltd., is whether for the purpose of measuring metre length of the Embroidery machinery the distance between the first and the last needle of one roller or both the rollers is to be taken into consideration. 2. Shri Y. Kumar, learned Advocate, submitted that the App .....

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..... is also precluded from even filing appeals challenging correctness of such Circulars. He also relied upon the decision in the case of Paper Products Ltd. v. CCE  - 1999 (112) E.L.T. 765 (S.C.) = 1999 (84) ECR 284 (SC). He finally mentioned that the Appellate Tribunal in the case of Doshi Industrial Corpn. & Anrs. v. CCE, Bombay-III - 2002 (150) E.L.T. 1211 (T) = 2002 (51) RLT 863 (CEGAT - Mum .....

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..... th effect from 2nd June, 1998 in sub-rule (6) of Rule 96Z(1) of the Central Excise Rules, 1944 the definition of "metre length" was substituted, according to which length in relation to machine means distance between the points provided for the first needle and the last needle of only one roller of such machine. This amendment was considered by the South Zonal Bench at Bangalore in the case of Mar .....

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