https://www.taxtmi.com/caselaws?id=247455 An exemption under central excise notifications was upheld because the prohibited use of power was limited to specified manufacturing operations, while the assessee's main processes were manual and power was used only for ancillary activities such as pumping water and operating small motors. The notifications were therefore not attracted. The extended limitation period under Section 11A was also found unavailable because the department had long been aware of the manufacturing process, had conducted prior checks, and had earlier proceeded on the same activity; suppression or wilful misstatement was not established. The Tribunal's relief to the assessee was left undisturbed. en-us Wed, 02 Apr 2014 00:00:00 +0530 Tue, 13 Jan 2015 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247455 An exemption under central excise notifications was upheld because the prohibited use of power was limited to specified manufacturing operations, while the assessee's main processes were manual and power was used only for ancillary activities such as pumping water and operating small motors. The notifications were therefore not attracted. The extended limitation period under Section 11A was also found unavailable because the department had long been aware of the manufacturing process, had conducted prior checks, and had earlier proceeded on the same activity; suppression or wilful misstatement was not established. The Tribunal's relief to the assessee was left undisturbed. Case-Laws Central Excise Wed, 02 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247455