https://www.taxtmi.com/caselaws?id=87656 Retrospective amendment of the Central Excise Rules, read with the related finance enactment, authorised duty on goods captively consumed within the factory. The prior appellate order did not decide the exemption question and did not bar examination of duty liability. On the product description, the goods emerging from calendering were wider PVC sheets later slit into strips, not PVC tapes of the narrower width covered by Notification No. 68/71-C.E. As the goods did not strictly answer the notification description, exemption was correctly denied and the duty demand was sustained. en-us Tue, 25 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 14:47:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87656 Retrospective amendment of the Central Excise Rules, read with the related finance enactment, authorised duty on goods captively consumed within the factory. The prior appellate order did not decide the exemption question and did not bar examination of duty liability. On the product description, the goods emerging from calendering were wider PVC sheets later slit into strips, not PVC tapes of the narrower width covered by Notification No. 68/71-C.E. As the goods did not strictly answer the notification description, exemption was correctly denied and the duty demand was sustained. Case-Laws Central Excise Tue, 25 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87656