TMI Blog1977 (5) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... ta, Consultant and Shri Vijay Kumar of appellant Unit on 6-4-1977 at Delhi. This is an appeal against the order of the Dy. Collector of Central Excise, Delhi, who has taken action against the appellants as in the Adjudication Order in respect of steel sheets/strips which the appellants were manufacturing without a Central Excise Licence. It has been held the Dy. Collector below that the subject go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen passed through the rollers to reduce its thickness to the required sizes. They do not have any regular strip mill, which has a refined machinery, which cuts the corners of the strips and also rolls it into sheets of regular shapes and sizes. It was also stressed during the course of oral hearing, that the officers below have described the subject goods as sheets/strips in the seizure report an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ip Mill. There is no evidence to show that the subject products have been made out of a strip Mill. According to the l.S.I. definition given in ISI-5-113, the narrow strips should be in straight length or in coil form and the Dy. Collector s order in holding the subject goods in question within the category of the narrow strips is not correct. These should be either trimmed or with sheared edges, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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