1981 (6) TMI 39 - CGOVT - Central Excise

Summary

The Government of India allowed the revision application of fabric processors, granting them a refund of Rs. 1164.12. The petitioners were not liable to pay duty on fabrics brought for calandering and cleared after processing, as per Exemption Notification 175/72. The government disagreed with the lower authorities' interpretation of the notification, stating that duty paid fabrics cleared after calandering are exempt from further duty.