2018 (7) TMI 973

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..... Advocate : for Appellant Mrs. Nitina Nagori, AR : for Respondent ORDER Per: Raju These appeals have been filed by M/s Accurate Trans Heat Pvt. Ltd. and Shri Kedarmal Mangilal Derger against order of Commissioner confirming the demand of Central Excise duty, on Drum washer machine/relax drum machine by denying exemption Notification No. 6/2002-CE dated 1.3.2002 and Notification No. 6/2006-CE da .....

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..... otification No. 6/2007-CE dated 1.3.2007 when the appellants started paying duty. Learned Counsel claimed that the product manufactured by them Drum washer machine/relax drum washer machine is covered by the description appearing in Sr. No. 5 of the List 6 of the notification. He argued that list attached to the Notification wee based on technical/trade names of such machines. However, a machine i .....

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..... hat the Relax Drum Machine is used for relaxation of fabric, which enhances the quality of the fabric in terms of bulk and handle, as well as it gives effect like Dani, Chiffon, Georgette etc." Learned Counsel argued that the machine are squarely covered by the description appeared in the notification. 2.3 He further argued that there are no findings in the impugned order on limitation. He claim .....

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