https://www.taxtmi.com/caselaws?id=85305 Excise exemption for goods said to be manufactured without power was denied because the evidence showed actual use of a power-driven drill and related power-operated processes, and the assessee did not prove eligibility. The unit was also treated as a factory because the R&D staff engaged in design modification, testing and allied manufacturing work, together with the sweeper, were workers and the statutory threshold was crossed, so factory-based exemption was unavailable. The demand was not time-barred because departmental inspection detected the clearances and no bona fide belief of non-dutiability was established. Confiscation and redemption fine were not sustainable after provisional release against bond, and the duty had to be re-quantified on a cum-duty basis. en-us Thu, 04 Apr 1996 00:00:00 +0530 Thu, 04 Aug 2011 11:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85305 Excise exemption for goods said to be manufactured without power was denied because the evidence showed actual use of a power-driven drill and related power-operated processes, and the assessee did not prove eligibility. The unit was also treated as a factory because the R&D staff engaged in design modification, testing and allied manufacturing work, together with the sweeper, were workers and the statutory threshold was crossed, so factory-based exemption was unavailable. The demand was not time-barred because departmental inspection detected the clearances and no bona fide belief of non-dutiability was established. Confiscation and redemption fine were not sustainable after provisional release against bond, and the duty had to be re-quantified on a cum-duty basis. Case-Laws Central Excise Thu, 04 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85305