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TMI Blog1996 (9) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue the seizure had been affected from M/s. Aggarwal Steel Industries who were not the manufacturer of the goods seized. They had received circles, and the other goods which Revenue treated as strips but the manufacturer from whom M/s. Aggarwal Steel Industries had purchased the goods, as 'patta/patti'. There was also s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that there was no ground for the seizure of the goods and no case is made out against the appellants before him, M/s. Aggarwal Steel Industries. 2. We have carefully considered the matter. Whether the goods are strips or whether they are 'patta and patti' have been clarified by the Board in their clarification under F. No. 139/65/84 CH4 dt. 29-3-85. In the case before us the seizure had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of the Collector of Central Excise (Appeals) were not correct when he observed that if a product is held to be a 'strip' under tariff item No. 25(12)(i) it must strictly conform to the definition of 'strip' as given in the tariff. 5. We find that there is no material on record to disturb the findings of the Collector of Central Excise (Appeals). As a result this appeal filed by the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X
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