https://www.taxtmi.com/caselaws?id=792459 Textile cess demands against independent units dyeing or processing grey cloth were set aside because the Central Excise definition of manufacture could not be imported into the Textile Committee Act. The demands were also time-barred under Rule 10 of the Textile Committee (Cess) Rules, 1975, as the notices were issued after the prescribed limitation period. The Tribunal's non-speaking order was set aside. The Supreme Court dismissed the special leave petitions, finding no ground to interfere with the High Court judgment. en-us Tue, 26 May 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792459 Textile cess demands against independent units dyeing or processing grey cloth were set aside because the Central Excise definition of manufacture could not be imported into the Textile Committee Act. The demands were also time-barred under Rule 10 of the Textile Committee (Cess) Rules, 1975, as the notices were issued after the prescribed limitation period. The Tribunal's non-speaking order was set aside. The Supreme Court dismissed the special leave petitions, finding no ground to interfere with the High Court judgment. Case-Laws Central Excise Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792459