https://www.taxtmi.com/caselaws?id=87083 Once assessment was finalised and provisional assessment was no longer pending, the demand could not be recovered as if it remained provisional; the statutory limitation under the relevant excise rules had also expired, so the duty demand was time-barred. On exemption, Notification No. 42/75 was held to cover manufacturers of electrical conductor grade aluminium and not only primary producers, and the secondary manufacturers had been allotted such aluminium for conductor manufacture. The restrictive interpretation adopted below was rejected, and concessional duty treatment was allowed with consequential relief. en-us Fri, 08 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 16:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87083 Once assessment was finalised and provisional assessment was no longer pending, the demand could not be recovered as if it remained provisional; the statutory limitation under the relevant excise rules had also expired, so the duty demand was time-barred. On exemption, Notification No. 42/75 was held to cover manufacturers of electrical conductor grade aluminium and not only primary producers, and the secondary manufacturers had been allotted such aluminium for conductor manufacture. The restrictive interpretation adopted below was rejected, and concessional duty treatment was allowed with consequential relief. Case-Laws Central Excise Fri, 08 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87083