https://www.taxtmi.com/caselaws?id=335197 Gas used for heating in soap manufacture was treated as not amounting to use of power for excise purposes, because the departmental clarification on that expression prevailed over a contrary reading drawn from an unrelated statute. On the limitation issue, the extended period could not be invoked where the record did not show suppression of facts or contumacious conduct intended to evade duty. The demand, penalties, and connected adverse findings were therefore set aside, with consequential relief. en-us Tue, 23 Aug 2016 00:00:00 +0530 Fri, 17 Feb 2017 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335197 Gas used for heating in soap manufacture was treated as not amounting to use of power for excise purposes, because the departmental clarification on that expression prevailed over a contrary reading drawn from an unrelated statute. On the limitation issue, the extended period could not be invoked where the record did not show suppression of facts or contumacious conduct intended to evade duty. The demand, penalties, and connected adverse findings were therefore set aside, with consequential relief. Case-Laws Central Excise Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335197