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2016 (9) TMI 837 - AT - Central ExciseWhether exemption under Notification No. 253/82-CE dated 8.11.2002 is deniable to cotton grey fabrics subjected to process of scouring or otherwise - fabrics whether scoured or bleached - Held that:- on perusal of the orders of both the lower authorities, the findings of the Assistant Commissioner indicate that he has considered treatment of fabrics with soda bleach at room temperature amounting to bleaching which is not supported by any technical or authoritative books. We also find from the records that the sample of the fabrics was sent for analysis and Deputy Chief Chemist informed the results to the Superintendent, which indicated that the sample is in the form of cut piece of off white woven fabrics, which would mean that there was possibly no bleaching process. It is to be noted that the scouring process has been clearly exempted by Notification No.253/82-CE without any conditions. In the absence of any other evidence to show that the appellant had undertaken the process of scouring, we have to hold that the impugned order is unsustainable, liable to be set aside. - Decided in favour of appellant with consequential relief
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