https://www.taxtmi.com/caselaws?id=72270 Intermediate plastic strips emerging during job work were treated as commercially distinct goods, and the exemption notifications were held to have only limited scope, so the central excise duty demand was sustained. The earlier decision relied on by the assessee was found inapplicable because it concerned computation of exemption limits rather than duty on intermediate goods. However, the penalty order lacked adequate reasoning and the record showed a bona fide interpretational dispute over exemption availability, so the penalties on both appellants were set aside. en-us Wed, 13 Oct 1999 00:00:00 +0530 Mon, 16 May 2011 17:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72270 Intermediate plastic strips emerging during job work were treated as commercially distinct goods, and the exemption notifications were held to have only limited scope, so the central excise duty demand was sustained. The earlier decision relied on by the assessee was found inapplicable because it concerned computation of exemption limits rather than duty on intermediate goods. However, the penalty order lacked adequate reasoning and the record showed a bona fide interpretational dispute over exemption availability, so the penalties on both appellants were set aside. Case-Laws Central Excise Wed, 13 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72270