https://www.taxtmi.com/caselaws?id=80761 Part of the duty demand was barred by limitation because the show cause notice did not justify the extended period for that portion, so relief was granted on time bar. Exemption under Notification No. 120/75-CE was denied because the wagons were complete units mounted on wheel sets and the invoice value condition required the full commercial value of the article, including components supplied free by the customer. Exemption under Notification No. 119/75-CE was also denied because the activity was not mere job work but full manufacture of wagon bodies and wagons. The appellate authority could not substitute Rule 10A for Rule 10 at the appeal stage, but proceedings validly begun under a subsisting rule survived its repeal or substitution absent an express saving clause. en-us Tue, 21 Aug 1990 00:00:00 +0530 Mon, 20 Jun 2011 12:04:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80761 Part of the duty demand was barred by limitation because the show cause notice did not justify the extended period for that portion, so relief was granted on time bar. Exemption under Notification No. 120/75-CE was denied because the wagons were complete units mounted on wheel sets and the invoice value condition required the full commercial value of the article, including components supplied free by the customer. Exemption under Notification No. 119/75-CE was also denied because the activity was not mere job work but full manufacture of wagon bodies and wagons. The appellate authority could not substitute Rule 10A for Rule 10 at the appeal stage, but proceedings validly begun under a subsisting rule survived its repeal or substitution absent an express saving clause. Case-Laws Central Excise Tue, 21 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80761