https://www.taxtmi.com/caselaws?id=81194 Cutting and stitching fabric into bed-sheets was found to raise a strong prima facie case against further duty demand, because Tariff Item 19 appeared to cover fabrics in running length and fresh duty on the same item did not appear justified. The Tribunal also noted that unresolved entitlement to proforma credit strengthened the applicants' interim case. On that basis, recovery of duty and penalty was stayed pending disposal of the appeals, subject to personal bonds and an undertaking not to dispose of machinery and assets. en-us Tue, 01 Jan 1991 00:00:00 +0530 Thu, 23 Jun 2011 10:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81194 Cutting and stitching fabric into bed-sheets was found to raise a strong prima facie case against further duty demand, because Tariff Item 19 appeared to cover fabrics in running length and fresh duty on the same item did not appear justified. The Tribunal also noted that unresolved entitlement to proforma credit strengthened the applicants' interim case. On that basis, recovery of duty and penalty was stayed pending disposal of the appeals, subject to personal bonds and an undertaking not to dispose of machinery and assets. Case-Laws Central Excise Tue, 01 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81194