https://www.taxtmi.com/caselaws?id=167576 The case involved the central excise duty liability on fabrics processed without a license, with the tribunal upholding the duty liability but reducing penalties and fines. The dispute centered on whether the process constituted manufacturing under Section 2(f)(v) of the Central Excises and Salt Act, with the tribunal considering the retrospective application of an amendment. Ultimately, the tribunal set aside penalties and confiscation orders, emphasizing the importance of aligning penalties with duty liability determinations in cases impacted by legislative changes. en-us Tue, 16 Apr 1985 00:00:00 +0530 Thu, 25 Dec 2014 11:42:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167576 The case involved the central excise duty liability on fabrics processed without a license, with the tribunal upholding the duty liability but reducing penalties and fines. The dispute centered on whether the process constituted manufacturing under Section 2(f)(v) of the Central Excises and Salt Act, with the tribunal considering the retrospective application of an amendment. Ultimately, the tribunal set aside penalties and confiscation orders, emphasizing the importance of aligning penalties with duty liability determinations in cases impacted by legislative changes. Case-Laws Central Excise Tue, 16 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167576