https://www.taxtmi.com/caselaws?id=48126 The Supreme Court dismissed the appeals challenging the entitlement to benefits under specific notifications related to the Central Excise Act. The dispute centered on the interpretation of the notifications and whether the manufacturing processes undertaken by the appellants qualified for the benefit of exemption for cotton fabrics processed without the aid of power. The tribunal found that power had been used in the manufacturing processes, leading to a factual dispute. The decision clarified the application of statutory provisions, including Section 11A of the Central Excise Act, and emphasized adherence to statutory limitations in tax assessments. en-us Fri, 04 Jan 2008 00:00:00 +0530 Tue, 10 Jun 2014 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48126 The Supreme Court dismissed the appeals challenging the entitlement to benefits under specific notifications related to the Central Excise Act. The dispute centered on the interpretation of the notifications and whether the manufacturing processes undertaken by the appellants qualified for the benefit of exemption for cotton fabrics processed without the aid of power. The tribunal found that power had been used in the manufacturing processes, leading to a factual dispute. The decision clarified the application of statutory provisions, including Section 11A of the Central Excise Act, and emphasized adherence to statutory limitations in tax assessments. Case-Laws Central Excise Fri, 04 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48126