https://www.taxtmi.com/caselaws?id=74748 Cotton fabrics subjected to the finishing process of stentering were covered by Notification No. 80/76-C.E., which exempted such fabrics from central excise duty when they fell within Item 19I(2). The text states that the processed goods matched the notified description, so the exemption applied from the date of the notification and no duty was leviable on those fabrics. As the duty liability failed, the consequential demand and penalty under the Central Excise Rules, 1944 had no basis and could not survive. en-us Sat, 30 Jan 1988 00:00:00 +0530 Fri, 10 Jun 2011 17:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74748 Cotton fabrics subjected to the finishing process of stentering were covered by Notification No. 80/76-C.E., which exempted such fabrics from central excise duty when they fell within Item 19I(2). The text states that the processed goods matched the notified description, so the exemption applied from the date of the notification and no duty was leviable on those fabrics. As the duty liability failed, the consequential demand and penalty under the Central Excise Rules, 1944 had no basis and could not survive. Case-Laws Central Excise Sat, 30 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74748