https://www.taxtmi.com/caselaws?id=118355 The amended exemption notification was treated as applicable to hot re-rolled products produced before 1-9-1997 and lying in stock on 31-8-1997. The notification also revised the nominal centre distance condition, and the record contained no material showing breach of the prescribed limit. As the Revenue did not rebut the appellate finding on that point, the lower duty rate under Serial No. 3 was applied. On those facts, the duty demand and penalty did not survive, and the Revenue's appeal failed. en-us Tue, 20 Dec 2005 00:00:00 +0530 Sat, 30 Jun 2012 11:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118355 The amended exemption notification was treated as applicable to hot re-rolled products produced before 1-9-1997 and lying in stock on 31-8-1997. The notification also revised the nominal centre distance condition, and the record contained no material showing breach of the prescribed limit. As the Revenue did not rebut the appellate finding on that point, the lower duty rate under Serial No. 3 was applied. On those facts, the duty demand and penalty did not survive, and the Revenue's appeal failed. Case-Laws Central Excise Tue, 20 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118355