1997 (8) TMI 143 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed three appeals filed by the department against the respondents regarding the denial of exemption under Notification No. 297/79 for carrying out calendering on man-made fabrics. The Tribunal held that the respondents were entitled to the exemption as they did not carry out any other processes specified in the notification. The appeals were dismissed due to lack of evidence showing other processes were conducted on the fabrics.