https://www.taxtmi.com/caselaws?id=115627 Notification No. 21/2005-C.E. (N.T.) under section 11C recognised a generally prevalent practice of non-levy on cotton yarn removed from one factory to another for further processing during the specified period. On that basis, the duty earlier not levied was not required to be paid, subject to statutory accounting and disposal requirements. The Tribunal found the assessee's clearances covered by the notification and noted that the goods were sent for further processing and exported. The excise demand was therefore unsustainable, the confirming orders were set aside, and consequential relief followed. en-us Mon, 09 May 2005 00:00:00 +0530 Thu, 31 May 2012 15:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115627 Notification No. 21/2005-C.E. (N.T.) under section 11C recognised a generally prevalent practice of non-levy on cotton yarn removed from one factory to another for further processing during the specified period. On that basis, the duty earlier not levied was not required to be paid, subject to statutory accounting and disposal requirements. The Tribunal found the assessee's clearances covered by the notification and noted that the goods were sent for further processing and exported. The excise demand was therefore unsustainable, the confirming orders were set aside, and consequential relief followed. Case-Laws Central Excise Mon, 09 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115627