https://www.taxtmi.com/caselaws?id=80362 Extended limitation could not be invoked where the show cause notices contained only a bare allegation of suppression and the manufacture of steam was disclosed in the assessee's ground plan; the demand for the period before 11-4-1983 was therefore time-barred. Exemption under Notification No. 118/75-C.E. was also available because the steam was captively consumed within the manufacturer's units, and non-observance of the Chapter X procedure was treated as a procedural lapse that did not defeat substantive entitlement when the notification's essential conditions were satisfied. The demand was set aside to the extent time-barred, and the exemption claim was upheld. en-us Wed, 14 Mar 1990 00:00:00 +0530 Thu, 16 Jun 2011 13:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80362 Extended limitation could not be invoked where the show cause notices contained only a bare allegation of suppression and the manufacture of steam was disclosed in the assessee's ground plan; the demand for the period before 11-4-1983 was therefore time-barred. Exemption under Notification No. 118/75-C.E. was also available because the steam was captively consumed within the manufacturer's units, and non-observance of the Chapter X procedure was treated as a procedural lapse that did not defeat substantive entitlement when the notification's essential conditions were satisfied. The demand was set aside to the extent time-barred, and the exemption claim was upheld. Case-Laws Central Excise Wed, 14 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80362