https://www.taxtmi.com/caselaws?id=53077 The Tribunal held that embossing and pleating on fabrics amount to manufacturing processes under the Central Excise Act. It clarified that the Section 37B order would not apply retrospectively to affect past closed assessments. The Tribunal ruled in favor of the appellants, finding the duty demand and penalty for the disputed period unsustainable, even if the processes were considered as manufacture. Consequently, the impugned order was set aside, and the appeal was allowed. en-us Fri, 24 Sep 2004 00:00:00 +0530 Sat, 09 Oct 2010 15:00:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53077 The Tribunal held that embossing and pleating on fabrics amount to manufacturing processes under the Central Excise Act. It clarified that the Section 37B order would not apply retrospectively to affect past closed assessments. The Tribunal ruled in favor of the appellants, finding the duty demand and penalty for the disputed period unsustainable, even if the processes were considered as manufacture. Consequently, the impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Fri, 24 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53077