https://www.taxtmi.com/caselaws?id=73886 Exemption under Notification No. 52/78-CE was unavailable where electricity generated in the plant was mixed with purchased electricity in a common grid and part of the supply was used outside the generating station; in that situation, the exempt quantity had not been distinctly proved and a proportionate duty basis was justified. Recovery of short-levied duty under Section 11-A could validly cover the statutory six-month period before the notice, as that provision was treated as the complete recovery mechanism. A wrong reference to Rule 9(2) did not invalidate the demand where the substantive requirements for recovery were satisfied. en-us Wed, 27 Jul 1988 00:00:00 +0530 Sat, 04 Jun 2011 11:48:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73886 Exemption under Notification No. 52/78-CE was unavailable where electricity generated in the plant was mixed with purchased electricity in a common grid and part of the supply was used outside the generating station; in that situation, the exempt quantity had not been distinctly proved and a proportionate duty basis was justified. Recovery of short-levied duty under Section 11-A could validly cover the statutory six-month period before the notice, as that provision was treated as the complete recovery mechanism. A wrong reference to Rule 9(2) did not invalidate the demand where the substantive requirements for recovery were satisfied. Case-Laws Central Excise Wed, 27 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73886