Exemption under Notification No. 4/97-C.E. upheld on finding that no man-made staple fibre was manufactured by polymerization

Exemption under Notification No. 4/97-C.E. dated 1-3-1997 depended on the factual finding that the respondents were not manufacturing man-made staple fibre by polymerization of organic polymers. The Tribunal relied on the report of the Northern India Textile Research Association and recorded a categorical finding to that effect, which supported entitlement to the exemption. No reason was shown to disturb that factual determination, and the finding was left undisturbed. The respondents were therefore held entitled to the exemption claimed under the notification.

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Issues: Whether the respondents were entitled to exemption under Notification No. 4/97-C.E. dated 1-3-1997 in view of the Tribunal's finding that they were not manufacturing man-made staple fibre by polymerization of organic polymers.

Analysis: The Tribunal had recorded a categorical factual finding, based on the report of the Northern India Textile Research Association, that the respondents were not manufacturing man-made staple fibre by polymerization of organic polymers. On that basis, the Tribunal held that the respondents were entitled to the exemption claimed under the notification. The order under challenge did not disclose any reason to disturb that factual determination.

Conclusion: The respondents were entitled to the exemption under Notification No. 4/97-C.E. dated 1-3-1997, and no interference with the Tribunal's finding was warranted.

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