https://www.taxtmi.com/caselaws?id=167041 Calendering of cotton fabrics was treated as a recognised finishing process falling within the amended definition of manufacture and the relevant tariff entry, so processing of the fabrics attracted excise duty and the exemptions for powerloom units without processing plants were unavailable. The alternative notification for independent calendering units also did not apply on the facts. The duty demand was not barred by limitation because the show cause notices covered periods within six months and the clearances were made without proper excise compliance, supporting invocation of the extended recovery provision. A remand for freight and brokerage evidence was declined because no supporting material had been produced before the lower authorities or the Tribunal. en-us Fri, 16 Mar 1984 00:00:00 +0530 Thu, 04 Dec 2014 13:05:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167041 Calendering of cotton fabrics was treated as a recognised finishing process falling within the amended definition of manufacture and the relevant tariff entry, so processing of the fabrics attracted excise duty and the exemptions for powerloom units without processing plants were unavailable. The alternative notification for independent calendering units also did not apply on the facts. The duty demand was not barred by limitation because the show cause notices covered periods within six months and the clearances were made without proper excise compliance, supporting invocation of the extended recovery provision. A remand for freight and brokerage evidence was declined because no supporting material had been produced before the lower authorities or the Tribunal. Case-Laws Central Excise Fri, 16 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167041