https://www.taxtmi.com/caselaws?id=72364 Ambiguity in an exemption entry for re-rollable scrap was construed in favour of the assessee where the runners and risers were fresh and unused, and they were treated as falling within the notified description; however, the exemption issue was remitted for fresh finding on whether the materials were duty paid. Set-off under Notification No. 17/71 was unavailable because the prescribed Rule 56A procedure had not been followed. The demand was sustained under the extended limitation period because no excise licence or classification list had been filed and no departmental knowledge was shown. A separate claim relating to other melting scrap was rejected for lack of supporting material and findings. en-us Fri, 30 May 1986 00:00:00 +0530 Wed, 18 May 2011 17:58:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72364 Ambiguity in an exemption entry for re-rollable scrap was construed in favour of the assessee where the runners and risers were fresh and unused, and they were treated as falling within the notified description; however, the exemption issue was remitted for fresh finding on whether the materials were duty paid. Set-off under Notification No. 17/71 was unavailable because the prescribed Rule 56A procedure had not been followed. The demand was sustained under the extended limitation period because no excise licence or classification list had been filed and no departmental knowledge was shown. A separate claim relating to other melting scrap was rejected for lack of supporting material and findings. Case-Laws Central Excise Fri, 30 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72364