https://www.taxtmi.com/caselaws?id=98839 Excise duty on processed fabrics cannot be sustained unless the department proves with concrete evidence that the processing was carried out with the aid of power or steam, because the exemption for fabrics processed without such aid remains applicable. On the facts described, the machinery was not shown to be in working condition, the fabrics were supported by export documents, and the activity was explained as rolling and packing rather than powered processing; the duty demand therefore failed. Where duty liability is not established, confiscation of the seized goods and the related penalty also fail, and both are unsustainable on the same evidentiary record. en-us Mon, 10 Jan 2000 00:00:00 +0530 Tue, 24 Jan 2012 12:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98839 Excise duty on processed fabrics cannot be sustained unless the department proves with concrete evidence that the processing was carried out with the aid of power or steam, because the exemption for fabrics processed without such aid remains applicable. On the facts described, the machinery was not shown to be in working condition, the fabrics were supported by export documents, and the activity was explained as rolling and packing rather than powered processing; the duty demand therefore failed. Where duty liability is not established, confiscation of the seized goods and the related penalty also fail, and both are unsustainable on the same evidentiary record. Case-Laws Central Excise Mon, 10 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98839