1998 (11) TMI 166

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....P.C. Jain, Member (T)]. - Briefly stated the facts of the case are as follows :- 2. Respondents herein were issued a show cause notice dated 25-9-1991 that in undertaking refinishing on the duty-paid goods received under the provisions of Rule 173H of Central Excise Rules, 1944 they have undertaken the processes of bleaching, dyeing, printing, shrinking, proofing, tentering, etc., and thus....

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....hey are entitled to the provisions of the said Rule. Learned Collector (Appeals) accepted the submissions of the respondents herein. Hence, this appeal by the Revenue. 4.  Now learned SDR, Shri A.K. Agarwal in support of the Revenue's appeal reiterates the grounds of appeal taken by the Revenue in its appeal memo which states that the process of refinishing done by the assessee amounts to ma....