https://www.taxtmi.com/caselaws?id=95279 Exemption from excise duty was denied because the goods were found to be manufactured on powerlooms, not handlooms. The investigation relied on supplier-premises verification, matching fabric marks, quantity reconciliation, admissions by the unprocessed-fabric owner, and stamping records that did not tally with the appellant's stock; on that evidence, the handloom exemption was not available and the duty demand was confirmed. The limitation plea also failed because the exemption claim was shown to be not bona fide and contrary to the records, so the demand was not barred by time. The appeal was dismissed and the impugned duty demand was sustained. en-us Mon, 08 Jan 2001 00:00:00 +0530 Fri, 09 Dec 2011 13:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95279 Exemption from excise duty was denied because the goods were found to be manufactured on powerlooms, not handlooms. The investigation relied on supplier-premises verification, matching fabric marks, quantity reconciliation, admissions by the unprocessed-fabric owner, and stamping records that did not tally with the appellant's stock; on that evidence, the handloom exemption was not available and the duty demand was confirmed. The limitation plea also failed because the exemption claim was shown to be not bona fide and contrary to the records, so the demand was not barred by time. The appeal was dismissed and the impugned duty demand was sustained. Case-Laws Central Excise Mon, 08 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95279