https://www.taxtmi.com/caselaws?id=94973 Notification No. 123/81 did not, before 1-3-1992, extend exemption to goods captively consumed in manufacture for supply to a 100% export oriented unit; the amendment enlarging that exemption was treated as prospective, so duty remained payable for the earlier period. A duty demand was not invalid merely because the show cause notice and earlier orders did not specify the exact amount, where the relevant particulars were within the assessee's special knowledge and had not been furnished. The demand was upheld, but the appellate authority was directed to redetermine the correct quantum after hearing the assessee. en-us Sat, 14 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 12:04:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94973 Notification No. 123/81 did not, before 1-3-1992, extend exemption to goods captively consumed in manufacture for supply to a 100% export oriented unit; the amendment enlarging that exemption was treated as prospective, so duty remained payable for the earlier period. A duty demand was not invalid merely because the show cause notice and earlier orders did not specify the exact amount, where the relevant particulars were within the assessee's special knowledge and had not been furnished. The demand was upheld, but the appellate authority was directed to redetermine the correct quantum after hearing the assessee. Case-Laws Central Excise Sat, 14 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94973