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1996 (11) TMI 72 - SCH - Central Excise
The Supreme Court allowed the appeals, setting aside the Tribunal's decision. The appellants were entitled to the benefit of the Exemption Notification No. 30/81-C.E. The Tribunal's decision was based on the appellants not owning the factories where woollen fabrics were produced, but this ground was not raised earlier in the proceedings. The Revenue must issue a notice to show cause if they believe the appellants are not eligible for the exemption due to not owning the factories. Tax paid or deposited should be refunded to the appellants, and no costs are awarded.