1997 (12) TMI 268

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....one, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. -  Vide show cause notice dated 30-6-1983 it was alleged that the respondents in this appeal were receiving scoured fabrics and were removing the same after bleaching without payment of duty. Duty amounting to Rs. 1,17,109.58 was demanded under the Notice. The Assistant Commissioner in his order held that the assessee ha....

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....ic so as to render him ineligible for the benefit of Notification No. 132/82 as amended. He upheld the lower order. The present appeal has been filed by the Revenue against this order of the Collector. 2. Shri Sangia, learned JDR reiterating the submissions made in the appeal memorandum claimed that the assessees were engaged in kiering operations, which amounted to bleaching of the fabric....