1996 (11) TMI 72

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