https://www.taxtmi.com/caselaws?id=73618 Cold-rolled steel strips that had already suffered central excise duty as hot-rolled strips were not liable to a second levy under Item 26AA(iii) merely because of further processing. The same tariff description continued to govern both forms of strips, and the fact that they appeared in different rate entries did not create a fresh duty burden on the same goods. On that basis, the excise demand, confiscation and penalty were held unsustainable and were set aside, with amounts paid pursuant to the order directed to be refunded. en-us Sat, 30 Nov 1985 00:00:00 +0530 Thu, 02 Jun 2011 13:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73618 Cold-rolled steel strips that had already suffered central excise duty as hot-rolled strips were not liable to a second levy under Item 26AA(iii) merely because of further processing. The same tariff description continued to govern both forms of strips, and the fact that they appeared in different rate entries did not create a fresh duty burden on the same goods. On that basis, the excise demand, confiscation and penalty were held unsustainable and were set aside, with amounts paid pursuant to the order directed to be refunded. Case-Laws Income Tax Sat, 30 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73618