https://www.taxtmi.com/caselaws?id=325117 The Tribunal ruled in favor of the Appellant, holding that the "Dew Drop Process" on fabrics did not constitute manufacture for Central Excise duty purposes during the relevant period. The decision emphasized the temporary nature of the process and its lack of lasting transformation on fabrics. Taking into account the delayed notice, representations, and exemption notification, the Tribunal found the Appellant's belief to be bonafide, leading to the setting aside of the duty demand. en-us Wed, 27 Jan 2016 00:00:00 +0530 Tue, 18 Oct 2016 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325117 The Tribunal ruled in favor of the Appellant, holding that the "Dew Drop Process" on fabrics did not constitute manufacture for Central Excise duty purposes during the relevant period. The decision emphasized the temporary nature of the process and its lack of lasting transformation on fabrics. Taking into account the delayed notice, representations, and exemption notification, the Tribunal found the Appellant's belief to be bonafide, leading to the setting aside of the duty demand. Case-Laws Central Excise Wed, 27 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325117