https://www.taxtmi.com/caselaws?id=95891 Notification No. 50/97-C.E., as amended, granted exemption to hot re-rolled goods manufactured before 1-9-1997 and cleared on or after that date from an induction furnace unit or hot re-rolling mill. The notification was issued under Section 5A(1) of the Central Excise Act, 1944, and its text did not confine the benefit to units covered by Section 3A or the compounded levy scheme. A restriction drawn from other capacity-based levy notifications could not be read into the exemption. On the stated facts, goods manufactured before the cut-off date and cleared thereafter from a hot re-rolling mill qualified for the exemption, and the duty demand and penalty were not sustainable. en-us Thu, 11 Jan 2001 00:00:00 +0530 Thu, 15 Dec 2011 16:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95891 Notification No. 50/97-C.E., as amended, granted exemption to hot re-rolled goods manufactured before 1-9-1997 and cleared on or after that date from an induction furnace unit or hot re-rolling mill. The notification was issued under Section 5A(1) of the Central Excise Act, 1944, and its text did not confine the benefit to units covered by Section 3A or the compounded levy scheme. A restriction drawn from other capacity-based levy notifications could not be read into the exemption. On the stated facts, goods manufactured before the cut-off date and cleared thereafter from a hot re-rolling mill qualified for the exemption, and the duty demand and penalty were not sustainable. Case-Laws Central Excise Thu, 11 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95891