https://www.taxtmi.com/caselaws?id=54241 A later excise notice based on the same material already known to the department could not justify invocation of the extended limitation period, so the demand was time-barred. The adjudication was also vitiated by breach of natural justice because relied-upon documents were not supplied, documents were retained, and effective hearing and cross-examination were denied. On exemption, limited use of electricity for heating moulding powder or moulds, and for buffing, polishing, or testing, did not defeat the notification where moulding remained hand operated and no electric motor was used in the moulding process itself. The duty demand, penalty, and confiscation therefore could not survive. en-us Fri, 15 Jul 2005 00:00:00 +0530 Tue, 19 Oct 2010 10:23:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54241 A later excise notice based on the same material already known to the department could not justify invocation of the extended limitation period, so the demand was time-barred. The adjudication was also vitiated by breach of natural justice because relied-upon documents were not supplied, documents were retained, and effective hearing and cross-examination were denied. On exemption, limited use of electricity for heating moulding powder or moulds, and for buffing, polishing, or testing, did not defeat the notification where moulding remained hand operated and no electric motor was used in the moulding process itself. The duty demand, penalty, and confiscation therefore could not survive. Case-Laws Central Excise Fri, 15 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54241