https://www.taxtmi.com/caselaws?id=34086 The Court ruled in favor of the assessees, determining that duty under Section 3A of the Central Excise Act was levied under the Rules of 2000 upon completion of specified processes, not deferred until finishing processes. The fabrics subjected to stentering by the cut-off date were deemed manufactured and duty-paid under the old scheme, exempting them from duty under the new ad valorem scheme. As a result, the appeals were allowed, impugned orders set aside, and notices issued by the Joint Commissioner were quashed. en-us Thu, 10 Jul 2008 00:00:00 +0530 Sat, 11 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34086 The Court ruled in favor of the assessees, determining that duty under Section 3A of the Central Excise Act was levied under the Rules of 2000 upon completion of specified processes, not deferred until finishing processes. The fabrics subjected to stentering by the cut-off date were deemed manufactured and duty-paid under the old scheme, exempting them from duty under the new ad valorem scheme. As a result, the appeals were allowed, impugned orders set aside, and notices issued by the Joint Commissioner were quashed. Case-Laws Central Excise Thu, 10 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34086