https://www.taxtmi.com/caselaws?id=116982 A demand for duty and penalty based on embossing and pleating of fabrics as manufacture was held unsustainable for the disputed period because the relevant circular and Section 37B clarification became operative only later. The Tribunal applied its earlier view in the assessee's own case and treated the clarification as operating prospectively from the date of publication. As the impugned period predated that effective date, the duty demand could not be maintained and the consequential penalty also failed. en-us Tue, 07 Jun 2005 00:00:00 +0530 Tue, 19 Jun 2012 13:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116982 A demand for duty and penalty based on embossing and pleating of fabrics as manufacture was held unsustainable for the disputed period because the relevant circular and Section 37B clarification became operative only later. The Tribunal applied its earlier view in the assessee's own case and treated the clarification as operating prospectively from the date of publication. As the impugned period predated that effective date, the duty demand could not be maintained and the consequential penalty also failed. Case-Laws Central Excise Tue, 07 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116982