https://www.taxtmi.com/caselaws?id=86192 The Tribunal held that the respondents were not entitled to the benefits of Notification No. 75/84 as the inclusion of microffin wax alongside slack wax in manufacturing paraffin wax did not meet the notification's criteria. Additionally, the Tribunal found that the second show cause notice issued beyond the six-month limitation period was valid as it covered both the initial and subsequent periods, ultimately ruling in favor of the revenue and setting aside the lower authority's decision in favor of the respondents. en-us Wed, 20 Nov 1996 00:00:00 +0530 Wed, 10 Aug 2011 17:16:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86192 The Tribunal held that the respondents were not entitled to the benefits of Notification No. 75/84 as the inclusion of microffin wax alongside slack wax in manufacturing paraffin wax did not meet the notification's criteria. Additionally, the Tribunal found that the second show cause notice issued beyond the six-month limitation period was valid as it covered both the initial and subsequent periods, ultimately ruling in favor of the revenue and setting aside the lower authority's decision in favor of the respondents. Case-Laws Central Excise Wed, 20 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86192