https://www.taxtmi.com/caselaws?id=97560 The Appellate Tribunal CEGAT, Chennai ruled that chassis manufactured by M/s. Ashok Leyland Ltd. were not eligible for exemption under Sl. No. 9 of Notification No. 162/86-C.E. The Tribunal emphasized that the chassis did not qualify as they were intended for vehicles under a different heading not specified in the notification. Additionally, the Tribunal held that a specific show cause notice quantifying duty amount and period is necessary for confirming excise duty demand, setting aside a redundant and invalid demand for a subsequent period. en-us Fri, 07 Jul 2000 00:00:00 +0530 Tue, 17 Jan 2012 12:17:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97560 The Appellate Tribunal CEGAT, Chennai ruled that chassis manufactured by M/s. Ashok Leyland Ltd. were not eligible for exemption under Sl. No. 9 of Notification No. 162/86-C.E. The Tribunal emphasized that the chassis did not qualify as they were intended for vehicles under a different heading not specified in the notification. Additionally, the Tribunal held that a specific show cause notice quantifying duty amount and period is necessary for confirming excise duty demand, setting aside a redundant and invalid demand for a subsequent period. Case-Laws Central Excise Fri, 07 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97560