1997 (8) TMI 143

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondents. [Order per : G.A. Brahma Deva, Member (J)]. - These are three appeals filed by the department against the respective respondents involving common issue and, therefore, they are clubbed together and are being disposed of by this common order. 2. Heard Shri D.S. Negi, learned SDR for the Revenue. The respondents remained absent. However, they have requested to decide the cas....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....led them the benefit in terms of Notification No. 297/79. 5. It was the contention of the respondents before the lower authorities that Notification No. 297/79, dated 24-11-1979 clearly provides that man-made fabrics subject to any process specified in the Table appended to the Notification shall be entitled to exemption provided no other process in the factory is conducted on such man-mad....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p;It is clear from reading of proviso to the said notification that exemption under the said Notification No. 297/79 will not be applicable if the man- made fabrics falling under Tariff Item 22(1) of the Central Excise Tariff are subject to any process or processes specified in the Table below the notification within the same factory in which they have been subjected to any process, other than the....