https://www.taxtmi.com/caselaws?id=105981 Rule 196 could not sustain a demand where goods obtained under Chapter X were fully accounted for and used for packing the assessee's product. The provision applies only to accounting defaults in respect of Chapter X goods, not to a separate objection that exemption under Notification No. 181/88-C.E. was unavailable. If any demand was otherwise maintainable, it had to be raised under the appropriate provision, not under Rule 196. The demand under Rule 196 was therefore set aside and the assessee succeeded. en-us Mon, 11 Oct 1999 00:00:00 +0530 Mon, 12 Mar 2012 12:01:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105981 Rule 196 could not sustain a demand where goods obtained under Chapter X were fully accounted for and used for packing the assessee's product. The provision applies only to accounting defaults in respect of Chapter X goods, not to a separate objection that exemption under Notification No. 181/88-C.E. was unavailable. If any demand was otherwise maintainable, it had to be raised under the appropriate provision, not under Rule 196. The demand under Rule 196 was therefore set aside and the assessee succeeded. Case-Laws Central Excise Mon, 11 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105981