https://www.taxtmi.com/caselaws?id=72095 Coke oven gas cleared from the factory was treated as manufactured excisable goods, with the intervening processing steps regarded as incidental or ancillary to manufacture, so exemption under Notification No. 179/77 was unavailable. However, the duty demand was set aside because the show cause notice did not specifically propose recovery of duty, Rule 10 of the Central Excise Rules, 1944 required a valid notice before demand, and the record did not establish suppression or clandestine removal to invoke the extended limitation period. Penalty was maintainable in principle because the exemption claim had been rejected, but it was reduced substantially as punishment must be proportionate to the gravity of the offence. en-us Wed, 25 Sep 1985 00:00:00 +0530 Wed, 11 May 2011 17:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72095 Coke oven gas cleared from the factory was treated as manufactured excisable goods, with the intervening processing steps regarded as incidental or ancillary to manufacture, so exemption under Notification No. 179/77 was unavailable. However, the duty demand was set aside because the show cause notice did not specifically propose recovery of duty, Rule 10 of the Central Excise Rules, 1944 required a valid notice before demand, and the record did not establish suppression or clandestine removal to invoke the extended limitation period. Penalty was maintainable in principle because the exemption claim had been rejected, but it was reduced substantially as punishment must be proportionate to the gravity of the offence. Case-Laws Central Excise Wed, 25 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72095