https://www.taxtmi.com/caselaws?id=123159 Processing of textile fabrics produced from powerloom material was held not to fall within "manufactured from out of powerloom" because processing is a subsequent operation distinct from weaving by a powerloom; the unit was therefore liable to cess on that issue. However, a demand notice based on unfiled returns and figures taken from the Central Excise Department was held unsustainable because the prescribed assessment procedure was not followed and no opportunity of hearing was afforded under the relevant rule. The appeal succeeded on the procedural defect, and the impugned demand notice was set aside notwithstanding the finding on cess liability. en-us Wed, 10 Oct 2007 00:00:00 +0530 Sat, 08 Sep 2012 10:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123159 Processing of textile fabrics produced from powerloom material was held not to fall within "manufactured from out of powerloom" because processing is a subsequent operation distinct from weaving by a powerloom; the unit was therefore liable to cess on that issue. However, a demand notice based on unfiled returns and figures taken from the Central Excise Department was held unsustainable because the prescribed assessment procedure was not followed and no opportunity of hearing was afforded under the relevant rule. The appeal succeeded on the procedural defect, and the impugned demand notice was set aside notwithstanding the finding on cess liability. Case-Laws Indian Laws Wed, 10 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123159