Ruling in favor of appellants on duty exemption for woollen fabrics processed with power

IN RE : GOELA FINISHERS

IN RE : GOELA FINISHERS - 1977 (1) E.L.T. J129 (Collr. Appl.) The judgment in the case of Collector of Central Excise, New Delhi involved a common issue regarding exemption of duty on woollen fabrics produced on Handloom and processed with power. The notification exempting these fabrics from excise duty was deemed to have come into force two years before its publication date. The appellants were entitled to refunds if they made a claim within 3 years of discovering the mistake, which should have been on the publication date of the notification. The Assistant Collector's orders were set aside, and consequential relief was granted based on the judgment.