https://www.taxtmi.com/caselaws?id=288656 An exemption for cotton fabrics produced by co-operative societies was construed as covering only fabrics woven by the society through its members on eligible power-looms, not production arranged by outside merchants. Where the petitioners supplied yarn, controlled production, and paid weaving charges, they were treated as manufacturers because the statutory definition extends to persons who get goods made on their own account for sale through another agency. The challenge to levy and recovery provisions also failed: Rule 9(2) was treated as a penal recovery mechanism for clandestine removal, not an assessment rule, and the demand was upheld because notice, reply, and hearing satisfied natural justice. Rule 10 did not apply. en-us Fri, 31 Jul 1964 00:00:00 +0530 Sat, 20 Jun 2020 15:28:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288656 An exemption for cotton fabrics produced by co-operative societies was construed as covering only fabrics woven by the society through its members on eligible power-looms, not production arranged by outside merchants. Where the petitioners supplied yarn, controlled production, and paid weaving charges, they were treated as manufacturers because the statutory definition extends to persons who get goods made on their own account for sale through another agency. The challenge to levy and recovery provisions also failed: Rule 9(2) was treated as a penal recovery mechanism for clandestine removal, not an assessment rule, and the demand was upheld because notice, reply, and hearing satisfied natural justice. Rule 10 did not apply. Case-Laws Central Excise Fri, 31 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288656