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2010 (6) TMI 218 - CESTAT, NEW DELHIDemand – Notification No. 30/81-C.E. - The appellants were engaged in the processing of woollen fabrics assessable under erstwhile Tariff Item No. 21 of Central Excise Tariff Act and they were availing exemption under Notification No. 30/81-C.E., dated 1-3-81. It was the case of the Revenue that the appellants were not entitled to avail the benefit under the said exemption Notification on the ground that the factory in which the said processing was being carried out by the appellants was not owned by the appellants. Demand was confirmed by the authority. However a fresh SCN issued for initiating fresh proceeding. Thus the present appeal made. Held that – observation of Court cannot be construed to mean that department permitted to initiate fresh action for same period for which proceeding conducted by virtue of Supreme Court decision. Impugned order quashed.
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