https://www.taxtmi.com/caselaws?id=89026 Use of power for lifting raw materials and operating blowers in a coal-fed cupola was treated as use of power in or in relation to manufacture, so the assessee was denied exemption under Notification No. 179/77-C.E. On limitation, the show cause notice did not invoke the proviso to Section 11A of the Central Excise Act, 1944 and did not allege suppression; because the assessee acted under a bona fide belief supported by earlier decisions, the extended period was unavailable and the demand survived only for the normal six months. en-us Fri, 24 Apr 1998 00:00:00 +0530 Thu, 22 Sep 2011 18:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89026 Use of power for lifting raw materials and operating blowers in a coal-fed cupola was treated as use of power in or in relation to manufacture, so the assessee was denied exemption under Notification No. 179/77-C.E. On limitation, the show cause notice did not invoke the proviso to Section 11A of the Central Excise Act, 1944 and did not allege suppression; because the assessee acted under a bona fide belief supported by earlier decisions, the extended period was unavailable and the demand survived only for the normal six months. Case-Laws Central Excise Fri, 24 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89026