https://www.taxtmi.com/caselaws?id=88225 Section 11C relief can nullify an excise demand where the Central Government recognises a prevailing general practice of non-levy for the covered goods and period. The Tribunal noted that limestone crushed and used captively in cement clinker manufacture during 20-3-1990 to 16-9-1990 fell within Notification No. 10/96-C.E. (N.T.), which declared that duty was not required to be paid for that period because of the general practice in the commissionerate. On that basis, the demand had no surviving legal foundation and was set aside. en-us Tue, 29 Oct 1996 00:00:00 +0530 Fri, 16 Sep 2011 12:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88225 Section 11C relief can nullify an excise demand where the Central Government recognises a prevailing general practice of non-levy for the covered goods and period. The Tribunal noted that limestone crushed and used captively in cement clinker manufacture during 20-3-1990 to 16-9-1990 fell within Notification No. 10/96-C.E. (N.T.), which declared that duty was not required to be paid for that period because of the general practice in the commissionerate. On that basis, the demand had no surviving legal foundation and was set aside. Case-Laws Central Excise Tue, 29 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88225