https://www.taxtmi.com/caselaws?id=74099 Limitation for a departmental appeal runs from actual receipt of the appellate order by the competent authority, not merely from knowledge of its existence; on that basis, the appeal was treated as within time and no condonation issue arose. In excise exemption analysis, crude sodium sulphate produced during salt manufacture was regarded as manufactured without the aid of power where power was used only to pump brine into pans and no change had yet occurred in the raw material. That use of power was held not to be use in relation to manufacture, so the exemption under Notification No. 179/77 applied. en-us Thu, 26 May 1988 00:00:00 +0530 Mon, 06 Jun 2011 17:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74099 Limitation for a departmental appeal runs from actual receipt of the appellate order by the competent authority, not merely from knowledge of its existence; on that basis, the appeal was treated as within time and no condonation issue arose. In excise exemption analysis, crude sodium sulphate produced during salt manufacture was regarded as manufactured without the aid of power where power was used only to pump brine into pans and no change had yet occurred in the raw material. That use of power was held not to be use in relation to manufacture, so the exemption under Notification No. 179/77 applied. Case-Laws Central Excise Thu, 26 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74099