https://www.taxtmi.com/caselaws?id=98601 Notification No. 179/77 exempted T.I. 68 goods manufactured without the aid of power, and the exemption was available on proof of that factual condition. The record showed that the profiles and circles were made by gas cutting without power, and the exemption claim had already been raised before the adjudicating authority. Denial of the benefit merely because the plea was said to be raised belatedly was unsustainable. The exemption was therefore allowed, and the demand and penalty could not survive once the factual basis for the notification was established. en-us Tue, 31 Jul 2001 00:00:00 +0530 Sat, 21 Jan 2012 12:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98601 Notification No. 179/77 exempted T.I. 68 goods manufactured without the aid of power, and the exemption was available on proof of that factual condition. The record showed that the profiles and circles were made by gas cutting without power, and the exemption claim had already been raised before the adjudicating authority. Denial of the benefit merely because the plea was said to be raised belatedly was unsustainable. The exemption was therefore allowed, and the demand and penalty could not survive once the factual basis for the notification was established. Case-Laws Central Excise Tue, 31 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98601