https://www.taxtmi.com/caselaws?id=41201 Higher duty under Notification No. 41/65 applied only where the number of authorised powerlooms was reduced pending amended permission from the Textile Commissioner. Dismantling eight of twelve authorised looms, without sale or gift and in light of the Textile Commissioner's clarification that a fresh amended permit was not required, did not amount to the kind of reduction contemplated by the notification. The Government found that the lower authorities had misapplied the term "reduction" and accepted the assessee's position as reasonable. Duty at the higher rate was therefore not payable on the remaining four looms, and consequential relief followed. en-us Fri, 08 Aug 1980 00:00:00 +0530 Mon, 31 May 2010 12:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41201 Higher duty under Notification No. 41/65 applied only where the number of authorised powerlooms was reduced pending amended permission from the Textile Commissioner. Dismantling eight of twelve authorised looms, without sale or gift and in light of the Textile Commissioner's clarification that a fresh amended permit was not required, did not amount to the kind of reduction contemplated by the notification. The Government found that the lower authorities had misapplied the term "reduction" and accepted the assessee's position as reasonable. Duty at the higher rate was therefore not payable on the remaining four looms, and consequential relief followed. Case-Laws Central Excise Fri, 08 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41201