https://www.taxtmi.com/caselaws?id=90342 Extended limitation under the proviso to section 11A(1) was unavailable where the department already knew of the non-power-operated section through the filed site plan and repeated factory visits, so wilful suppression was not established and the demand beyond the normal period was time-barred. Exemption under Notification No. 71/83-C.E. was not available because power had been used in relation to lacquering and varnishing before use in the non-power-operated section, but those processes did not amount to manufacture because they did not create a new and distinct product. The demand and penalties were therefore not sustainable, and consequential relief followed. en-us Tue, 26 Nov 1996 00:00:00 +0530 Wed, 05 Oct 2011 17:28:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90342 Extended limitation under the proviso to section 11A(1) was unavailable where the department already knew of the non-power-operated section through the filed site plan and repeated factory visits, so wilful suppression was not established and the demand beyond the normal period was time-barred. Exemption under Notification No. 71/83-C.E. was not available because power had been used in relation to lacquering and varnishing before use in the non-power-operated section, but those processes did not amount to manufacture because they did not create a new and distinct product. The demand and penalties were therefore not sustainable, and consequential relief followed. Case-Laws Central Excise Tue, 26 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90342