https://www.taxtmi.com/caselaws?id=86959 Waste cotton yarn arising during weaving was held outside Notification No. 95/61-C.E., so exemption was denied for waste generated at that stage. The excise demand was confined to the statutory six-month period under Rule 10, because notices covered longer periods without a valid basis for the extended demand. Delay in passing the orders did not vitiate them, as the matter had remained pending in view of a trade representation and no denial of effective opportunity was shown. The department's waste determination at 4.5% was upheld, since no reliable evidence established the assessee's claim of 1.2%. en-us Wed, 07 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 16:02:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86959 Waste cotton yarn arising during weaving was held outside Notification No. 95/61-C.E., so exemption was denied for waste generated at that stage. The excise demand was confined to the statutory six-month period under Rule 10, because notices covered longer periods without a valid basis for the extended demand. Delay in passing the orders did not vitiate them, as the matter had remained pending in view of a trade representation and no denial of effective opportunity was shown. The department's waste determination at 4.5% was upheld, since no reliable evidence established the assessee's claim of 1.2%. Case-Laws Central Excise Wed, 07 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86959