https://www.taxtmi.com/caselaws?id=108594 Bleaching and dyeing of duty-paid yarn prior to 16-3-1995 was treated in an earlier unchallenged appellate order as not amounting to manufacture, and the later chapter notes introducing a deeming fiction were said to operate prospectively. Because the impugned order did not consider or distinguish that finding, it could not be sustained. The matter was remitted for fresh adjudication on whether the processing amounted to manufacture and, if so, the consequential duty and penalty liability, with a personal hearing to be given and all issues left open on remand. en-us Mon, 30 Jun 2003 00:00:00 +0530 Mon, 02 Apr 2012 18:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108594 Bleaching and dyeing of duty-paid yarn prior to 16-3-1995 was treated in an earlier unchallenged appellate order as not amounting to manufacture, and the later chapter notes introducing a deeming fiction were said to operate prospectively. Because the impugned order did not consider or distinguish that finding, it could not be sustained. The matter was remitted for fresh adjudication on whether the processing amounted to manufacture and, if so, the consequential duty and penalty liability, with a personal hearing to be given and all issues left open on remand. Case-Laws Central Excise Mon, 30 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108594