https://www.taxtmi.com/caselaws?id=91730 Duty on wires and bars of non-alloy steel under sub-heading 7217.90 for 14 May 1992 to 25 June 1992 was restricted by the later Section 11C notification and Notification No. 21/96-C.E. (N.T.), which exempted the excess duty above the duty on Rs. 1,000 per M.T. for the relevant period. As the Revenue accepted the factual position, the dispute did not survive on merits. The duty demand was therefore not sustainable and the impugned order was set aside in favour of the assessee. en-us Wed, 20 Jan 1999 00:00:00 +0530 Thu, 20 Oct 2011 14:52:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91730 Duty on wires and bars of non-alloy steel under sub-heading 7217.90 for 14 May 1992 to 25 June 1992 was restricted by the later Section 11C notification and Notification No. 21/96-C.E. (N.T.), which exempted the excess duty above the duty on Rs. 1,000 per M.T. for the relevant period. As the Revenue accepted the factual position, the dispute did not survive on merits. The duty demand was therefore not sustainable and the impugned order was set aside in favour of the assessee. Case-Laws Central Excise Wed, 20 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91730