https://www.taxtmi.com/caselaws?id=74460 Revision under Section 35A of the Central Excises and Salt Act was maintainable even though no appeal had been filed within the Section 35 limitation period, because Section 35A did not restrict revision to orders from which no appeal lay; the absence of a timely appeal did not bar revision. Cotton yarn manufactured from "Yellow Pickings" qualified for exemption under Notification No. 95/61 as the material was treated as cotton waste, and the exemption accordingly extended to the finished yarn. On that basis, the duty demand and penalty could not stand, and the assessee obtained relief on both maintainability and exemption. en-us Thu, 23 Jul 1987 00:00:00 +0530 Thu, 09 Jun 2011 10:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74460 Revision under Section 35A of the Central Excises and Salt Act was maintainable even though no appeal had been filed within the Section 35 limitation period, because Section 35A did not restrict revision to orders from which no appeal lay; the absence of a timely appeal did not bar revision. Cotton yarn manufactured from "Yellow Pickings" qualified for exemption under Notification No. 95/61 as the material was treated as cotton waste, and the exemption accordingly extended to the finished yarn. On that basis, the duty demand and penalty could not stand, and the assessee obtained relief on both maintainability and exemption. Case-Laws Central Excise Thu, 23 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74460