1980 (8) TMI 92 - CGOVT - Central Excise

Summary

The case involved M/s. Paresh Textiles dismantling 8 powerlooms and working on 4 looms only. The Textile Commissioner stated that no fresh permit was required for dismantling powerlooms. The question was whether duty should be paid at normal rate or higher rate on the 4 looms. The government accepted the petitioner's contention that they should not pay the higher rate of duty. The order-in-appeal was set aside, and the revision application was allowed in favor of the petitioners.