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2017 (4) TMI 1302 - AT - Central ExciseBenefit of N/N.130/82-C.E., dated 20-4-1982 - bleaching and stentering of cotton fabrics without aid of power or (steam) - denial on the ground that the power was used in lifting of water and also for transferring of fabrics - Held that: - the matter reached to the Hon’ble Supreme Court who vide its order dated 4-1-2008 observed that the exemption was not admissible for the purpose of re-computation - In the instant case, the Commissioner by its impugned order has implemented the direction of the Hon’ble Supreme Court and computed the duty. There is no calculation mistake in duty. When it is so, then we find no reason to interfere with the impugned order. Appeal dismissed - decided against appellant.
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