https://www.taxtmi.com/caselaws?id=165890 Hard coke used within the same factory to produce coke oven gas and then fertilizers fell within the exemption scheme under Notifications No. 58/75 and 77/75, which covered goods manufactured in the factory and used in producing specified exempt goods. Where the Assistant Collector had already examined the demand on that basis and passed orders, the same duty demand could not be validly reopened through a fresh proceeding by the Additional Collector. The Additional Collector's order was therefore not legally sustainable, and the demand and penalty were set aside in favour of the assessee. en-us Sat, 05 Jun 1982 00:00:00 +0530 Thu, 14 Aug 2014 15:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165890 Hard coke used within the same factory to produce coke oven gas and then fertilizers fell within the exemption scheme under Notifications No. 58/75 and 77/75, which covered goods manufactured in the factory and used in producing specified exempt goods. Where the Assistant Collector had already examined the demand on that basis and passed orders, the same duty demand could not be validly reopened through a fresh proceeding by the Additional Collector. The Additional Collector's order was therefore not legally sustainable, and the demand and penalty were set aside in favour of the assessee. Case-Laws Central Excise Sat, 05 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165890