https://www.taxtmi.com/caselaws?id=97421 Cotton fabrics processed with the aid of power did not qualify for exemption under Notification No. 130/82 because that concession applied only to processing without power. Exemption under Notification No. 253/82 also failed because the fabrics had undergone mercerising and other additional operations beyond the listed processes. The partner's unretracted admission, supported by customer statements, established that mercerising, starching, stentering, calendering and folding were carried out with power. On that basis, the exemption claim was not available and the duty demand, confiscation and penalty were sustained. en-us Tue, 05 Aug 1997 00:00:00 +0530 Mon, 16 Jan 2012 16:09:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97421 Cotton fabrics processed with the aid of power did not qualify for exemption under Notification No. 130/82 because that concession applied only to processing without power. Exemption under Notification No. 253/82 also failed because the fabrics had undergone mercerising and other additional operations beyond the listed processes. The partner's unretracted admission, supported by customer statements, established that mercerising, starching, stentering, calendering and folding were carried out with power. On that basis, the exemption claim was not available and the duty demand, confiscation and penalty were sustained. Case-Laws Central Excise Tue, 05 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97421