https://www.taxtmi.com/caselaws?id=53018 Under the compounded levy scheme for processed textile fabrics manufactured with the aid of a hot air stenter, duty arises only when the fabrics are fully processed after completion of all necessary manufacturing stages. Because the fabrics in stock on 1-3-2001 had not completed processes such as decatizing and folding by 28-2-2001, the duty demand was sustained. The penalty was unsustainable because the dispute concerned the stage at which the fabrics became liable to duty and did not involve deliberate evasion, so it was set aside. en-us Wed, 30 Jun 2004 00:00:00 +0530 Sat, 09 Oct 2010 10:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53018 Under the compounded levy scheme for processed textile fabrics manufactured with the aid of a hot air stenter, duty arises only when the fabrics are fully processed after completion of all necessary manufacturing stages. Because the fabrics in stock on 1-3-2001 had not completed processes such as decatizing and folding by 28-2-2001, the duty demand was sustained. The penalty was unsustainable because the dispute concerned the stage at which the fabrics became liable to duty and did not involve deliberate evasion, so it was set aside. Case-Laws Central Excise Wed, 30 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53018