https://www.taxtmi.com/caselaws?id=72848 The Tribunal majority concluded that the show cause notice was barred by the third proviso to Section 36(2) of the Central Excises and Salt Act, 1944, as it effectively pertained to non-levy of duty. Consequently, the notice was discharged, and the appeal was dismissed. Additionally, the Tribunal upheld the classification of printed cartons as products of the printing industry, granting them exemption under Notification No. 122/75. en-us Wed, 04 Mar 1987 00:00:00 +0530 Wed, 25 May 2011 14:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72848 The Tribunal majority concluded that the show cause notice was barred by the third proviso to Section 36(2) of the Central Excises and Salt Act, 1944, as it effectively pertained to non-levy of duty. Consequently, the notice was discharged, and the appeal was dismissed. Additionally, the Tribunal upheld the classification of printed cartons as products of the printing industry, granting them exemption under Notification No. 122/75. Case-Laws Central Excise Wed, 04 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72848