https://www.taxtmi.com/caselaws?id=80953 Job-work clearance of stranded wire was treated as falling within Notification No. 119/75-C.E., with exemption limited to the amount charged for job work. On that basis, the duty demands were held unsustainable and were set aside, especially as the classification list and RT-12 returns had already been approved and the earlier assessments were not reopened in the proceedings. However, failure to give prior intimation of availing the exemption remained a procedural contravention, so penalties under Rule 173Q were upheld despite the availability of substantive exemption. en-us Thu, 29 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 15:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80953 Job-work clearance of stranded wire was treated as falling within Notification No. 119/75-C.E., with exemption limited to the amount charged for job work. On that basis, the duty demands were held unsustainable and were set aside, especially as the classification list and RT-12 returns had already been approved and the earlier assessments were not reopened in the proceedings. However, failure to give prior intimation of availing the exemption remained a procedural contravention, so penalties under Rule 173Q were upheld despite the availability of substantive exemption. Case-Laws Central Excise Thu, 29 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80953