https://www.taxtmi.com/caselaws?id=86463 Notification No. 54/89 issued under Section 11C gave statutory relief where a generally prevalent practice of non-levy of duty had existed, so the duty for the relevant period was not required to be paid. On that basis, the confirmed duty demand ceased to survive and was no longer enforceable. As the demand itself could not stand after the notification, the penalty imposed on the appellants also could not be sustained and was liable to be set aside. en-us Fri, 19 Apr 1996 00:00:00 +0530 Thu, 25 Aug 2011 10:17:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86463 Notification No. 54/89 issued under Section 11C gave statutory relief where a generally prevalent practice of non-levy of duty had existed, so the duty for the relevant period was not required to be paid. On that basis, the confirmed duty demand ceased to survive and was no longer enforceable. As the demand itself could not stand after the notification, the penalty imposed on the appellants also could not be sustained and was liable to be set aside. Case-Laws Central Excise Fri, 19 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86463