https://www.taxtmi.com/caselaws?id=111941 Recovery of proportionate duty or an 8% amount under Rule 57CC(9) for inputs used in exempted goods was held unsustainable for the relevant period because no machinery provision existed to authorise such recovery. The Tribunal noted that, in the absence of an enabling recovery mechanism in the rule as applicable during the dispute period, the demand could not be enforced. Relying on earlier decisions on the same point, it concluded that the demand was not legally recoverable and was set aside in favour of the assessee. en-us Mon, 24 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 18:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111941 Recovery of proportionate duty or an 8% amount under Rule 57CC(9) for inputs used in exempted goods was held unsustainable for the relevant period because no machinery provision existed to authorise such recovery. The Tribunal noted that, in the absence of an enabling recovery mechanism in the rule as applicable during the dispute period, the demand could not be enforced. Relying on earlier decisions on the same point, it concluded that the demand was not legally recoverable and was set aside in favour of the assessee. Case-Laws Central Excise Mon, 24 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111941