2007 (8) TMI 134

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..... r (A) has accepted the finding rendered by the Assistant Commissioner in Order-in-Original No. 19/2004 dated 11-3-2004 in assessee's favour and the department's appeal was rejected. The issue in the department's appeal before Commissioner (A) was with regard to the grant of benefit of Notification Nos. 253/82 and 297/79. Both these Notifications granted exemption to cotton fabrics and manmade fabr .....

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..... specified processes which are not exempted. He submits that all the registers were checked by the authorities and they have found that assessee was carrying on only exempted activity. Revenue has not discharged their allegation. He also pointed out that show cause notice also does not specifically allege any other activity which has not been exempted. 4. We have carefully considered the submissio .....

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