https://www.taxtmi.com/caselaws?id=265066 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. en-us Tue, 14 Jul 2015 00:00:00 +0530 Tue, 06 Oct 2015 06:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265066 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. Case-Laws Central Excise Tue, 14 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265066