https://www.taxtmi.com/caselaws?id=220251 Abatement under Notification No. 14/2008-C.E. (N.T.) was claimed for grey Portland cement, but the notification was read as applying only to white cement within the specified tariff entries, so the abatement was not available on a prima facie basis. The challenge that the duty finding travelled beyond the show cause notice also failed because the notice referred to liability under Notification No. 4/2006-C.E. and the applicable tariff treatment of the clearances. On that basis, no prima facie case for waiver of pre-deposit was made out, and deposit of the duty demand with interest was required. en-us Wed, 08 Aug 2012 00:00:00 +0530 Thu, 17 Jan 2013 07:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220251 Abatement under Notification No. 14/2008-C.E. (N.T.) was claimed for grey Portland cement, but the notification was read as applying only to white cement within the specified tariff entries, so the abatement was not available on a prima facie basis. The challenge that the duty finding travelled beyond the show cause notice also failed because the notice referred to liability under Notification No. 4/2006-C.E. and the applicable tariff treatment of the clearances. On that basis, no prima facie case for waiver of pre-deposit was made out, and deposit of the duty demand with interest was required. Case-Laws Central Excise Wed, 08 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220251