https://www.taxtmi.com/caselaws?id=95126 Differential duty on furnace oil supplied under Chapter X nil-rate certificates was analysed as a case of short-levy, because the oil was used for steam generation rather than as feed stock in fertiliser manufacture. On that footing, recovery under Rule 196 of the Central Excise Rules, 1944 was not maintainable, and the demand was also held barred by limitation under Section 11A because the Department knew the actual use. The consequential penalties under Section 11AC of the Central Excise Act, 1944 and Rule 173Q of the Central Excise Rules, 1944 could not survive once the demand failed, and Section 11AC was in any event inapplicable to an anterior period. en-us Thu, 23 Nov 2000 00:00:00 +0530 Tue, 21 May 2019 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95126 Differential duty on furnace oil supplied under Chapter X nil-rate certificates was analysed as a case of short-levy, because the oil was used for steam generation rather than as feed stock in fertiliser manufacture. On that footing, recovery under Rule 196 of the Central Excise Rules, 1944 was not maintainable, and the demand was also held barred by limitation under Section 11A because the Department knew the actual use. The consequential penalties under Section 11AC of the Central Excise Act, 1944 and Rule 173Q of the Central Excise Rules, 1944 could not survive once the demand failed, and Section 11AC was in any event inapplicable to an anterior period. Case-Laws Central Excise Thu, 23 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95126