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    <title>1997 (3) TMI 264 - CEGAT, NEW DELHI</title>
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    <description>Repeated opportunities to inspect relied-upon documents, file replies and attend hearing defeated the plea of denial of natural justice, and the adjudication was treated as valid. The processing of fabrics by pre-shrinking, scouring, heat-setting, drying and stentering was held to fall within dutiable textile processing and therefore amounted to manufacture; the extended period for demand was also held invocable. Classification and exemption under Notification No. 35/84-C.E. were not finally determined on the existing record and were remitted for reconsideration, with consequential redetermination of duty and penalty.</description>
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      <link>https://www.taxtmi.com/caselaws?id=87757</link>
      <description>Repeated opportunities to inspect relied-upon documents, file replies and attend hearing defeated the plea of denial of natural justice, and the adjudication was treated as valid. The processing of fabrics by pre-shrinking, scouring, heat-setting, drying and stentering was held to fall within dutiable textile processing and therefore amounted to manufacture; the extended period for demand was also held invocable. Classification and exemption under Notification No. 35/84-C.E. were not finally determined on the existing record and were remitted for reconsideration, with consequential redetermination of duty and penalty.</description>
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