https://www.taxtmi.com/caselaws?id=90285 Processed cotton fabrics were found outside Notification No. 48/90 because the exemption applied only to fabrics processed without the aid of power or steam, subject only to limited steam use for colour fixation, and admitted use of power for colour fixation disqualified the claim. The alternative claim under Notification No. 253/82 also failed because that exemption covered padding by application of natural starch with power, whereas the process used sodium silicate and did not meet the stated condition. Non-obtaining of a Central Excise licence and non-compliance with formalities supported suppression, so the extended limitation period and penalty were upheld and the duty demand sustained. en-us Mon, 08 Feb 1999 00:00:00 +0530 Tue, 04 Oct 2011 18:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90285 Processed cotton fabrics were found outside Notification No. 48/90 because the exemption applied only to fabrics processed without the aid of power or steam, subject only to limited steam use for colour fixation, and admitted use of power for colour fixation disqualified the claim. The alternative claim under Notification No. 253/82 also failed because that exemption covered padding by application of natural starch with power, whereas the process used sodium silicate and did not meet the stated condition. Non-obtaining of a Central Excise licence and non-compliance with formalities supported suppression, so the extended limitation period and penalty were upheld and the duty demand sustained. Case-Laws Central Excise Mon, 08 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90285