1998 (9) TMI 238

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.....C. Jain, Member (T)].-  The relvent facts for disposal of this appeal are as follows: The appellants herein undertakes process of dyeing the fabrics. It is the contention of the appellants that the process of dyeing is undertaken without power and therefore these are entitled to the benefit of Notification No. 130/82 as amended by Notification No. 54/87-C.E. 2. Lower appellate authori....

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....oint of use of power in mixing the dyes. Further, an additional point was taken regarding the use of power in packing the goods. 3. We have heard ld. JDR Shri R.S. Sangia who has reiterated the aforesaid points as mentioned that power has been used by the appellants in dyeing the fabrics. We are not inclined to agree with the contention of the Revenue. Both these processes have nothing to do....