https://www.taxtmi.com/caselaws?id=72995 Ammonium chloride received under Chapter X was not eligible for exemption under Notification No. 164/69-CE because it was used to manufacture Navasagar, a use not covered by the notified end-uses, so the concession was wrongly extended. Although the goods were used as declared and the licence had been granted by mistake, recovery of duty could not be made under Rule 196 of the Central Excise Rules, 1944; the demand was confined to the normal six-month limitation under Rule 10(1). Cancellation of the L-6 licence was sustained because the licence and concession had been issued erroneously and could be revoked in accordance with law. en-us Fri, 05 Jun 1987 00:00:00 +0530 Thu, 26 May 2011 14:33:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72995 Ammonium chloride received under Chapter X was not eligible for exemption under Notification No. 164/69-CE because it was used to manufacture Navasagar, a use not covered by the notified end-uses, so the concession was wrongly extended. Although the goods were used as declared and the licence had been granted by mistake, recovery of duty could not be made under Rule 196 of the Central Excise Rules, 1944; the demand was confined to the normal six-month limitation under Rule 10(1). Cancellation of the L-6 licence was sustained because the licence and concession had been issued erroneously and could be revoked in accordance with law. Case-Laws Central Excise Fri, 05 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72995