2006 (2) TMI 363

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....Advocate, for the Appellant. Shri Bipin Verma, DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The short levy demand in these appeals are for the period 1-7-1983 to 12-12-1983 and 7-2-1983 to 30-6-1983. The submission of the learned Counsel for the appellant is that demand is beyond the period of limitation, inasmuch as show cause notice was issued also on 28-5-1997. As a....

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.... contention of the Revenue was that the appellants were not entitled to the benefit of the Exemption Notification No. 30/81-C.E., dated 1st March, 1981, issued under Rule 8(i) of the Central Excise Rules because the appellants did not satisfy the condition of being registered as handloom cooperative societies or organizations set up or approved by the Government for the purpose of the development ....

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....e Revenue must given the appellants a notice to show cause in this regard and the matter must be processed from that stage. The appeals are allowed. The judgment and order under appeal is set aside. The tax, if paid or deposited pursuant to the order of the Tribunal or of the authorities below, shall be refunded to the appellants. There shall be no order as to costs.    ....