https://www.taxtmi.com/caselaws?id=792459 The article concerns textile cess on independent dyeing and processing units and explains that the definition of "manufacture" under the Central Excise law cannot be imported into the Textile Committee Act for cess liability. It also notes the limitation point under the Textile Committee (Cess) Rules, 1975: notices issued in 2000 were treated as time-barred under Rule 10. The text further records that the Tribunal's nonspeaking order was set aside, and that the Supreme Court condoned delay but declined interference with the impugned 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 The article concerns textile cess on independent dyeing and processing units and explains that the definition of "manufacture" under the Central Excise law cannot be imported into the Textile Committee Act for cess liability. It also notes the limitation point under the Textile Committee (Cess) Rules, 1975: notices issued in 2000 were treated as time-barred under Rule 10. The text further records that the Tribunal's nonspeaking order was set aside, and that the Supreme Court condoned delay but declined interference with the impugned judgment. Case-Laws Central Excise Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792459