https://www.taxtmi.com/caselaws?id=124408 Heat-setting and steaming used in yarn dyeing were treated as an integral part of the dyeing process because they imparted dye fastness, dimensional stability and marketability, so the duty exemption claim failed and the demand was sustained. The extended limitation period and penalty under section 11AC were upheld because the assessee's declaration did not fully disclose the material process and the plea of bona fide belief was rejected. Issues concerning alleged non-dyed quantity and invoice discrepancies were remanded for fresh factual examination, and the director's personal penalty was reduced as excessive in light of the mandatory penalty already imposed. en-us Thu, 17 Jul 2008 00:00:00 +0530 Fri, 28 Sep 2012 18:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124408 Heat-setting and steaming used in yarn dyeing were treated as an integral part of the dyeing process because they imparted dye fastness, dimensional stability and marketability, so the duty exemption claim failed and the demand was sustained. The extended limitation period and penalty under section 11AC were upheld because the assessee's declaration did not fully disclose the material process and the plea of bona fide belief was rejected. Issues concerning alleged non-dyed quantity and invoice discrepancies were remanded for fresh factual examination, and the director's personal penalty was reduced as excessive in light of the mandatory penalty already imposed. Case-Laws Central Excise Thu, 17 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124408