https://www.taxtmi.com/caselaws?id=73595 Exemption under Notifications No. 297/79 and 80/76 was unavailable where fabrics were processed in the same factory through bleaching, dyeing and other additional operations beyond those specified in the notifications, as the plain conditions were not met. Extended limitation under section 11A was denied because the record showed open activity and a bona fide mistaken view after withdrawal of exemption, so duty was confined to removals within six months of the show cause notices. Penalties were set aside for lack of wilful contravention, the redemption fine was reduced, and the duty valuation was directed to be reconsidered on a fresh basis. en-us Tue, 15 Mar 1988 00:00:00 +0530 Thu, 02 Jun 2011 12:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73595 Exemption under Notifications No. 297/79 and 80/76 was unavailable where fabrics were processed in the same factory through bleaching, dyeing and other additional operations beyond those specified in the notifications, as the plain conditions were not met. Extended limitation under section 11A was denied because the record showed open activity and a bona fide mistaken view after withdrawal of exemption, so duty was confined to removals within six months of the show cause notices. Penalties were set aside for lack of wilful contravention, the redemption fine was reduced, and the duty valuation was directed to be reconsidered on a fresh basis. Case-Laws Central Excise Tue, 15 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73595