https://www.taxtmi.com/caselaws?id=167263 Procedural fairness in excise adjudication required a proper hearing at the RT 12 stage and due disposal of the show-cause notice; because neither occurred, the proceedings were treated as vitiated and remand was warranted. On exemption, waste cotton yarn arising at the sizing stage was held eligible under Notification No. 95/61-CE because the notification did not limit relief to waste from any particular stage. Sizing was also treated as part of manufacture, since processes incidental or ancillary to completion of the goods fall within the inclusive definition of manufacture under the Central Excises & Salt Act, 1944. The notice to show cause was quashed and consequential relief followed. en-us Mon, 25 Mar 1985 00:00:00 +0530 Sat, 13 Dec 2014 11:28:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167263 Procedural fairness in excise adjudication required a proper hearing at the RT 12 stage and due disposal of the show-cause notice; because neither occurred, the proceedings were treated as vitiated and remand was warranted. On exemption, waste cotton yarn arising at the sizing stage was held eligible under Notification No. 95/61-CE because the notification did not limit relief to waste from any particular stage. Sizing was also treated as part of manufacture, since processes incidental or ancillary to completion of the goods fall within the inclusive definition of manufacture under the Central Excises & Salt Act, 1944. The notice to show cause was quashed and consequential relief followed. Case-Laws Central Excise Mon, 25 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167263