https://www.taxtmi.com/caselaws?id=257020 Rule 96D of the Central Excise Rules, 1944 allowed removal of processed cotton fabrics without duty where the prescribed movement procedure was followed. The record indicated compliance with sub-rule (3), and the demand was based on the view that coating or lamination had changed the processed fabrics into a distinct commodity. The Tribunal found, prima facie, that the fabrics retained their identity at the processor's end and that the coating activity was undertaken by the principal. On that basis, it held that a strong prima facie case was made out and granted waiver of pre-deposit of duty, interest and penalty, with recovery stayed pending the appeal. en-us Tue, 26 Aug 2014 00:00:00 +0530 Sat, 28 Feb 2015 08:10:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257020 Rule 96D of the Central Excise Rules, 1944 allowed removal of processed cotton fabrics without duty where the prescribed movement procedure was followed. The record indicated compliance with sub-rule (3), and the demand was based on the view that coating or lamination had changed the processed fabrics into a distinct commodity. The Tribunal found, prima facie, that the fabrics retained their identity at the processor's end and that the coating activity was undertaken by the principal. On that basis, it held that a strong prima facie case was made out and granted waiver of pre-deposit of duty, interest and penalty, with recovery stayed pending the appeal. Case-Laws Central Excise Tue, 26 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257020