https://www.taxtmi.com/caselaws?id=167054 Amended excise law treated bleaching, mercerising, dyeing, printing and related processing of cotton fabrics as manufacture, and the Tribunal held that dyeing of grey cotton fabrics, including kutcha dyeing, was therefore excisable even if the colour was not fast or the goods were captively consumed. It also held that the absence of sale did not avoid duty because the levy attached to manufacture. A mistaken reference in the show cause notice to rule 10A instead of rule 10 did not invalidate the demand where the notice otherwise disclosed the basis of the levy and the demand was within time. en-us Fri, 14 Sep 1984 00:00:00 +0530 Thu, 04 Dec 2014 15:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167054 Amended excise law treated bleaching, mercerising, dyeing, printing and related processing of cotton fabrics as manufacture, and the Tribunal held that dyeing of grey cotton fabrics, including kutcha dyeing, was therefore excisable even if the colour was not fast or the goods were captively consumed. It also held that the absence of sale did not avoid duty because the levy attached to manufacture. A mistaken reference in the show cause notice to rule 10A instead of rule 10 did not invalidate the demand where the notice otherwise disclosed the basis of the levy and the demand was within time. Case-Laws Central Excise Fri, 14 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167054