https://www.taxtmi.com/caselaws?id=113588 A show cause notice alleging simultaneous benefit of two excise notifications and adjustment of duty under Rule 57A was found unsustainable on the admitted facts. The disputed goods were either treated as a finished wagon or, if regarded as captive inputs, fell within an exemption distinct from the duty-credit mechanism; no adjustment under Rule 57A was shown to have been claimed or available. The allegation of double benefit therefore lacked a prima facie basis, and writ interference was permissible at the notice stage because no factual trial was required and the notice disclosed no substance. en-us Wed, 16 Jun 2004 00:00:00 +0530 Sat, 05 May 2012 18:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113588 A show cause notice alleging simultaneous benefit of two excise notifications and adjustment of duty under Rule 57A was found unsustainable on the admitted facts. The disputed goods were either treated as a finished wagon or, if regarded as captive inputs, fell within an exemption distinct from the duty-credit mechanism; no adjustment under Rule 57A was shown to have been claimed or available. The allegation of double benefit therefore lacked a prima facie basis, and writ interference was permissible at the notice stage because no factual trial was required and the notice disclosed no substance. Case-Laws Central Excise Wed, 16 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113588