2005 (8) TMI 613

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....r the Respondent. [Order per : Moheb Ali M., Member (T)]. - The appellants are manufacturers of embroidery operating under the compounded levy scheme. The duty liability is fixed in terms of Rule 9BZ(i) and Notification 33/95 issued thereunder which prescribes rate of Rs. 30/- per meter length of the machine per shift. The meter length was defined in sub-rule (6) as follows :- "Meter length" i....

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....n twice the quantity of fabrics was manufactured when compared to a machine which had only one frame. The Assistant Commissioner confirmed the demand of total amount of Rs. 20,50,576/-. Before the Commissioner (Appeals) trade notice was cited. It was claimed that the show cause notice issued pursuant to some audit objection which was settled on the ground that the amendment made in Budget, 1998 wa....