https://www.taxtmi.com/caselaws?id=124886 Duty demand was reduced where the assessee showed that dyeing and colour fixing were carried out with steam only for specified colours, while other colours were processed with cold water; the Department produced no contrary material to show that steam was required for the entire disputed quantity. The reduced duty demand was therefore sustained. Penalty under section 11AC was unsustainable because the fabrics were found in a semi-finished stage inside the factory, had not reached a dutiable stage, and no clandestine removal was established; the penalty was set aside. en-us Tue, 20 Jan 2009 00:00:00 +0530 Tue, 16 Oct 2012 17:33:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124886 Duty demand was reduced where the assessee showed that dyeing and colour fixing were carried out with steam only for specified colours, while other colours were processed with cold water; the Department produced no contrary material to show that steam was required for the entire disputed quantity. The reduced duty demand was therefore sustained. Penalty under section 11AC was unsustainable because the fabrics were found in a semi-finished stage inside the factory, had not reached a dutiable stage, and no clandestine removal was established; the penalty was set aside. Case-Laws Central Excise Tue, 20 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124886