https://www.taxtmi.com/caselaws?id=123363 Repeated demands based on show cause notices already set aside in earlier final proceedings were not sustainable and were again quashed. On Modvat credit, slittings and off-cuts generated from HR coils and sheets had already been held in prior proceedings to be governed by the earlier final determination under Rule 57-F, so the fresh demand for reversal of credit and adjustment of duty paid on waste could not survive. Because the underlying duty demands failed on the merits and had been conclusively decided against the Revenue, the connected penalty also could not be imposed and was set aside. en-us Mon, 17 Mar 2008 00:00:00 +0530 Thu, 13 Sep 2012 12:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123363 Repeated demands based on show cause notices already set aside in earlier final proceedings were not sustainable and were again quashed. On Modvat credit, slittings and off-cuts generated from HR coils and sheets had already been held in prior proceedings to be governed by the earlier final determination under Rule 57-F, so the fresh demand for reversal of credit and adjustment of duty paid on waste could not survive. Because the underlying duty demands failed on the merits and had been conclusively decided against the Revenue, the connected penalty also could not be imposed and was set aside. Case-Laws Central Excise Mon, 17 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123363