https://www.taxtmi.com/caselaws?id=90271 Cess was held not leviable again on grey fabrics cleared for captive processing where cess had already been paid on the processed fabrics in the same manufacturing chain. The Tribunal applied its earlier view that the demand could not survive because the grey cloth was only sent for processing and the processed cloth had already suffered cess. As the underlying duty demand failed, the connected penalty, being consequential, also could not stand. The impugned duty and penalty order was therefore set aside and the appeal succeeded in full. en-us Wed, 03 Feb 1999 00:00:00 +0530 Tue, 04 Oct 2011 17:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90271 Cess was held not leviable again on grey fabrics cleared for captive processing where cess had already been paid on the processed fabrics in the same manufacturing chain. The Tribunal applied its earlier view that the demand could not survive because the grey cloth was only sent for processing and the processed cloth had already suffered cess. As the underlying duty demand failed, the connected penalty, being consequential, also could not stand. The impugned duty and penalty order was therefore set aside and the appeal succeeded in full. Case-Laws Central Excise Wed, 03 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90271