COMMISSIONER OF CENTRAL EXCISE Vs. ANAND THREADS

JUDGEMENT

(1.) HEARD both sides.

(2.) APPELLANTS filed this appeal against the order -in -appeal whereby the Commissioner (Appeals) held as under :

(3.) THE contention of the Revenue is that the respondents had manufactured and removed sewing thread classifiable under Heading 55.08 of Central Excise Tariff and had not paid any duty.