https://www.taxtmi.com/caselaws?id=74060 The Tribunal remanded the case to the Assistant Collector for the appellants to demonstrate the quantity of steam used in the distillery unit. The appeal was allowed by remand, emphasizing the importance of satisfying the department's requirements for availing statutory benefits and the limitations on demanding duty for extended periods without evidence of fraud. en-us Wed, 21 Dec 1988 00:00:00 +0530 Mon, 06 Jun 2011 15:19:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74060 The Tribunal remanded the case to the Assistant Collector for the appellants to demonstrate the quantity of steam used in the distillery unit. The appeal was allowed by remand, emphasizing the importance of satisfying the department's requirements for availing statutory benefits and the limitations on demanding duty for extended periods without evidence of fraud. Case-Laws Central Excise Wed, 21 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74060