https://www.taxtmi.com/caselaws?id=165723 Post-drawn polyester waste that had already been treated as fibre and cleared on concessional duty under Notification No. 53/72-C.E. could not be subjected to a second central excise levy under Tariff Item 18B. The document states that, because the material had already suffered duty in that character, a further levy on the same processed waste would amount to impermissible double taxation. It also notes that the quantity dispute did not survive, leaving the liability question as the only material issue. The stated result is that the second levy was not sustainable and the assessee succeeded. en-us Sat, 28 Mar 1981 00:00:00 +0530 Fri, 08 Aug 2014 12:46:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165723 Post-drawn polyester waste that had already been treated as fibre and cleared on concessional duty under Notification No. 53/72-C.E. could not be subjected to a second central excise levy under Tariff Item 18B. The document states that, because the material had already suffered duty in that character, a further levy on the same processed waste would amount to impermissible double taxation. It also notes that the quantity dispute did not survive, leaving the liability question as the only material issue. The stated result is that the second levy was not sustainable and the assessee succeeded. Case-Laws Central Excise Sat, 28 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165723