Demand of excise duty under Section 11-A(1) of Central Excise Act, 1944

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• Commissioner of Customs, Central Excise & Service Tax, Rajkot v. Narsibhai Karamsibhai Gajera & Ors.
  2025 INSC 13742 December 2025Appeal(s) allowed

  Whether the CESTAT fell in error while coming to the conclusion that the conversion of grey fabrics to cotton fabrics did not include an integral process of stentering undertaken with the aid of power and thus the benefit of the…