https://www.taxtmi.com/caselaws?id=165784 Fabrics cleared as uniformly cut lengths were held not to be bona fide cut pieces or fents, so the exemption under Notification No. 80/69 was denied and penalty under Rule 173Q was sustained. Although the goods were treated as dutiable, a duty demand could not stand without a proper show cause notice and observance of natural justice. The demand relating to the eight cases was therefore set aside, with liberty to proceed afresh after due notice, while the exemption rejection and penalty finding remained undisturbed. en-us Sat, 31 Jan 1981 00:00:00 +0530 Tue, 12 Aug 2014 11:02:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165784 Fabrics cleared as uniformly cut lengths were held not to be bona fide cut pieces or fents, so the exemption under Notification No. 80/69 was denied and penalty under Rule 173Q was sustained. Although the goods were treated as dutiable, a duty demand could not stand without a proper show cause notice and observance of natural justice. The demand relating to the eight cases was therefore set aside, with liberty to proceed afresh after due notice, while the exemption rejection and penalty finding remained undisturbed. Case-Laws Central Excise Sat, 31 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165784