https://www.taxtmi.com/caselaws?id=44790 Cotton fabric processing was treated as dutiable where the assessee's own admission showed use of steam in heating dye and wax solution, even though the Department failed to prove use of power. The finding on whether the cloth was coarse or fine was treated as factual and was not disturbed. The levy on merits was therefore maintained. The penalty was, however, reduced because the notice did not specifically set out the steam basis of liability and the surrounding facts justified a more lenient approach. en-us Thu, 29 Sep 1994 00:00:00 +0530 Sat, 03 Jul 2010 17:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44790 Cotton fabric processing was treated as dutiable where the assessee's own admission showed use of steam in heating dye and wax solution, even though the Department failed to prove use of power. The finding on whether the cloth was coarse or fine was treated as factual and was not disturbed. The levy on merits was therefore maintained. The penalty was, however, reduced because the notice did not specifically set out the steam basis of liability and the surrounding facts justified a more lenient approach. Case-Laws Central Excise Thu, 29 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44790