https://www.taxtmi.com/caselaws?id=83591 A departmental appeal was found maintainable because the record contained a Board direction authorising the Collector to file it. On the exemption issue, Notification No. 75/84 was treated as an end-use based exemption requiring actual use of benzene and toluene for the declared purpose. As the manufacturer did not establish such use and the department relied on a statement indicating non-use, the exemption claim was not accepted on the existing record. Duty liability was directed to be redetermined on all relevant facts, and penalty was to be considered only after that fresh adjudication. en-us Thu, 15 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 13:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83591 A departmental appeal was found maintainable because the record contained a Board direction authorising the Collector to file it. On the exemption issue, Notification No. 75/84 was treated as an end-use based exemption requiring actual use of benzene and toluene for the declared purpose. As the manufacturer did not establish such use and the department relied on a statement indicating non-use, the exemption claim was not accepted on the existing record. Duty liability was directed to be redetermined on all relevant facts, and penalty was to be considered only after that fresh adjudication. Case-Laws Central Excise Thu, 15 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83591