https://www.taxtmi.com/caselaws?id=82574 Use of power in an essential, integrally connected hydro extraction stage after dyeing brought the processing within manufacture carried on with the aid of power, so the partial exemption under Notification No. 79/82 for man-made fabrics was unavailable. On limitation, disclosure of the machinery in the ground plan, departmental and audit visits, and the debatable character of the issue meant suppression was not proved, so the extended period under Section 11A could not apply and the demand beyond six months was time-barred. Confiscation for non-accountal was sustained, but the penalty was reduced. en-us Fri, 05 Mar 1993 00:00:00 +0530 Wed, 06 Jul 2011 11:01:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82574 Use of power in an essential, integrally connected hydro extraction stage after dyeing brought the processing within manufacture carried on with the aid of power, so the partial exemption under Notification No. 79/82 for man-made fabrics was unavailable. On limitation, disclosure of the machinery in the ground plan, departmental and audit visits, and the debatable character of the issue meant suppression was not proved, so the extended period under Section 11A could not apply and the demand beyond six months was time-barred. Confiscation for non-accountal was sustained, but the penalty was reduced. Case-Laws Central Excise Fri, 05 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82574