2005 (11) TMI 309

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..... espondent. [Order per : S.S. Sekhon, Member (T)]. - Revenue is in appeal. When the matter was called nobody appeared for the respondent. Heard ld. DR. 2. The respondent are an assessee engaged in the manufacture of excisable goods, i.e. embroidery on cotton and art silk fabric falling under Heading 58.90 of Central Excise Tariff Act, 1985. 3. The assessee was paying Central Excise d .....

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..... re were two show cause notices against the said appellants and main show cause notice was decided by the Commissioner & against that order the appellant had got stay from CEGAT with waiver and pre-deposit and as per existing instructions in such cases the case required to be adjudicating by the officer who could adjudicating case involving duty of the highest amount. In this view, Commissioner App .....

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..... mbroidery machine" would be squarely applicable to the case of the appellants. Moreover, the appellants have taken a plea that vide Notification No. 15/98-C.E. (N.T.) dated  2-6-98 which reads as "(a) 'meter length', in relation to a machine, means the distance between the points provided for the first needle and the last needle of only one roller of such machine". There is sufficient force i .....

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