https://www.taxtmi.com/caselaws?id=165530 Processed cotton fabrics that were already manufactured and duty-paid in grey form could not be subjected to a fresh excise demand merely because they were later bleached, dyed or printed by an independent processor. The text explains that, under the excise charging scheme, duty is collected once from the manufacturer, and any short levy, if any, must be recovered from the original manufacturer rather than a subsequent processor. It also states that rule 10, not the residuary rule 10A, governed recovery of short levy arising from mistake or misclassification, so notices issued under rule 10A were invalid. en-us Wed, 19 Aug 1970 00:00:00 +0530 Thu, 31 Jul 2014 12:52:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165530 Processed cotton fabrics that were already manufactured and duty-paid in grey form could not be subjected to a fresh excise demand merely because they were later bleached, dyed or printed by an independent processor. The text explains that, under the excise charging scheme, duty is collected once from the manufacturer, and any short levy, if any, must be recovered from the original manufacturer rather than a subsequent processor. It also states that rule 10, not the residuary rule 10A, governed recovery of short levy arising from mistake or misclassification, so notices issued under rule 10A were invalid. Case-Laws Central Excise Wed, 19 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165530