https://www.taxtmi.com/caselaws?id=73111 The Tribunal upheld the duty demand against the appellants for processing 'man-made fabrics' with a curing machine, determining it constituted manufacture attracting Central Excise duty. The Tribunal rejected the appellants' claim that the process did not create a new product, citing Supreme Court precedent. However, the penalty and confiscation of goods imposed on the appellants were deemed unjustified due to their efforts to seek guidance, resulting in the sanctions being set aside and a refund ordered. en-us Fri, 24 Jan 1986 00:00:00 +0530 Sat, 28 May 2011 11:05:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73111 The Tribunal upheld the duty demand against the appellants for processing 'man-made fabrics' with a curing machine, determining it constituted manufacture attracting Central Excise duty. The Tribunal rejected the appellants' claim that the process did not create a new product, citing Supreme Court precedent. However, the penalty and confiscation of goods imposed on the appellants were deemed unjustified due to their efforts to seek guidance, resulting in the sanctions being set aside and a refund ordered. Case-Laws Income Tax Fri, 24 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73111