https://www.taxtmi.com/caselaws?id=91396 The Appellate Tribunal CEGAT, Mumbai granted unconditional stay and waiver of duties and penalties imposed on M/s. Special Prints Ltd. in a case involving allegations of fabric value suppression and additional duty demands. The Tribunal clarified the impact of legal interpretations post the Supreme Court judgment in Ujagar Prints, determining the job worker/processor as the manufacturer. It also addressed manufacturing processes like cutting, packing, and baling, citing relevant precedents. Emphasizing procedural fairness and lack of penalty provisions at the alleged offense time, the Tribunal concluded that the appellants had a strong prima facie case on merits, ensuring uninterrupted operations for M/s. Special Prints Ltd. en-us Wed, 21 Apr 1999 00:00:00 +0530 Mon, 17 Oct 2011 16:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91396 The Appellate Tribunal CEGAT, Mumbai granted unconditional stay and waiver of duties and penalties imposed on M/s. Special Prints Ltd. in a case involving allegations of fabric value suppression and additional duty demands. The Tribunal clarified the impact of legal interpretations post the Supreme Court judgment in Ujagar Prints, determining the job worker/processor as the manufacturer. It also addressed manufacturing processes like cutting, packing, and baling, citing relevant precedents. Emphasizing procedural fairness and lack of penalty provisions at the alleged offense time, the Tribunal concluded that the appellants had a strong prima facie case on merits, ensuring uninterrupted operations for M/s. Special Prints Ltd. Case-Laws Central Excise Wed, 21 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91396