https://www.taxtmi.com/caselaws?id=88660 Notification No. 65/87 applied because the exemption condition turned on whether the assessee's own manufacture of HDPE woven sacks was without the aid of power; the fact that the base material had been produced with power by another person did not defeat the benefit. The duty demand therefore failed on merits. The extended period of limitation was also unavailable because the assessee had disclosed the proposed manufacture and clearances to the Department, so suppression could not be alleged, and the demand was time-barred. Penalty was nevertheless justified for non-compliance with the classification procedure, but it was reduced from Rs. 10,000 to Rs. 5,000. en-us Wed, 06 May 1998 00:00:00 +0530 Tue, 20 Sep 2011 13:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88660 Notification No. 65/87 applied because the exemption condition turned on whether the assessee's own manufacture of HDPE woven sacks was without the aid of power; the fact that the base material had been produced with power by another person did not defeat the benefit. The duty demand therefore failed on merits. The extended period of limitation was also unavailable because the assessee had disclosed the proposed manufacture and clearances to the Department, so suppression could not be alleged, and the demand was time-barred. Penalty was nevertheless justified for non-compliance with the classification procedure, but it was reduced from Rs. 10,000 to Rs. 5,000. Case-Laws Central Excise Wed, 06 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88660