https://www.taxtmi.com/caselaws?id=111630 An intermediate product, aluminium circles used in making utensils, was treated as excisable under Tariff Heading 76.06 on the basis of an earlier determination between the same parties, so central excise duty was held leviable. The demand was nevertheless remitted for limited reconsideration of whether the compounded levy scheme under Rule 96ZB applied and for fresh quantification, because that contention had not been examined by the original authority. Penalties were deleted on the footing that the assessees had a bona fide belief of non-liability. en-us Thu, 12 Feb 2004 00:00:00 +0530 Tue, 24 Apr 2012 13:49:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111630 An intermediate product, aluminium circles used in making utensils, was treated as excisable under Tariff Heading 76.06 on the basis of an earlier determination between the same parties, so central excise duty was held leviable. The demand was nevertheless remitted for limited reconsideration of whether the compounded levy scheme under Rule 96ZB applied and for fresh quantification, because that contention had not been examined by the original authority. Penalties were deleted on the footing that the assessees had a bona fide belief of non-liability. Case-Laws Central Excise Thu, 12 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111630