2000 (11) TMI 521

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..... n, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  By the order impugned in this appeal filed by the Collector, the adjudicating authority has held that the process undertaken by Shree Vishnu Processors does not amount to bleaching within the meaning of explanation to Notification 130/82 as it stood at the relevant time. Notice issued to the three assessees proceed .....

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..... and appeal is not filed against the other two is answered by the departmental representative on the ground that the "others" referred to in the appeal obviously relates to the other two. Even if that were the case, three appeals would have been required to be filed. This has not been done. The matter had been adjourned numerous times from 9-4-1999 and the department has not filed supplementary ap .....

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..... department's appeal contends that scouring of the fabric in kiers prior to bleaching is a part of bleaching, the fabrics subjected to such process becoming "half bleached." This expression is by no means clear. The fabrics are either bleached or not. The reference to the textile dictionary makes it clear that scouring can be undertaken without necessarily being part of bleaching. It is an essentia .....

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