1998 (4) TMI 287

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.... Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the Order-in-Appeal No. AMP-161/B. III-91/88, dated 1-6-1988 passed by the Collector of Central Excise (Appeals), Bombay is under challenge. The matter relates to the eligibility of the cotton fabrics subjected to the processes through the machine known as Kier under Notification No. 253/82-C.E., dated 8....

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....h the show cause notice was issued as early as in the year 1982, we are proceeding to deal with the matter on merits after hearing Shri Satnam Singh, SDR. 3. We have carefully considered the matter. It is seen from the order passed by the Asstt. Collector of Central Excise, Kalyan that the assessee was carrying out the processes through the Kier machine in which bleaching powder, peroxides....

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....nd the process is done under pressure. In fact, scouring does not bring into existence any new commodity. In the case of Punjab Wool Combers Ltd. v. CCE, Chandigarh, the Tribunal under Order Nos. E/186-187/94-D, dated 6-4-1994 [1994 (71) E.L.T. 844 (Tribunal)] in Appeal Nos. E/1028 and E/1043/86-D had agreed with the views of the appellants that the process of removal of greasy matter with hot wat....