1981 (6) TMI 39

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..... ernment of India have carefully considered the revision application and the further submissions sent by the petitioners by their letter dated 19-5-1981. 2. The facts of the case are that the petitioners who are processors of cotton and art silk fabrics cleared certain fabrics after processing on payment of duty. These duty paid goods were subsequently brought back to their factory for calanderin .....

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..... 0-4-1972 and Notification No. 97/73, dated 16-3-1973 would indicate that the duty paid fabrics received by the petitioners factory and cleared after the processing of calandering are exempt from payment of any further duty. There is no basis for the interpretation placed on the notification by the Asstt. Collector and the Appellate Collector that the conncession under the notification is not appli .....

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