https://www.taxtmi.com/caselaws?id=82703 Demand against the carton user was treated as wrongly raised because any short levy, if any, would arise at the manufacturer or supplier level. The demand was based on denial of small scale exemption and the resulting effect on higher notional credit, but the department did not invoke the provision for corresponding reduction of input credit and proceeded only under the recovery provision. On those facts, interim protection was considered justified, and pre-deposit of duty and penalty was waived with stay of the order. en-us Wed, 15 Sep 1993 00:00:00 +0530 Wed, 06 Jul 2011 17:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82703 Demand against the carton user was treated as wrongly raised because any short levy, if any, would arise at the manufacturer or supplier level. The demand was based on denial of small scale exemption and the resulting effect on higher notional credit, but the department did not invoke the provision for corresponding reduction of input credit and proceeded only under the recovery provision. On those facts, interim protection was considered justified, and pre-deposit of duty and penalty was waived with stay of the order. Case-Laws Central Excise Wed, 15 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82703