https://www.taxtmi.com/caselaws?id=167069 PVC coated paper was treated as eligible for exemption under Notification No. 68/76-C.E. because the finished product fell under Item 17(2) and the notification required only that appropriate excise duty had been paid on the paper used in manufacture; assessment of the base paper under Item 17(1) did not defeat the exemption. Transfer of adjudication from the Assistant Collector to the Collector was not invalid where no rule barred transfer before final decision and the assessee had a full opportunity of defence. Rule 10 remained applicable to a later-discovered short levy and was not inconsistent with Chapter VIIA or Rule 173-I. Despite the procedural objections, the exemption issue controlled and the demand could not stand. en-us Tue, 26 Jun 1984 00:00:00 +0530 Fri, 05 Dec 2014 11:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167069 PVC coated paper was treated as eligible for exemption under Notification No. 68/76-C.E. because the finished product fell under Item 17(2) and the notification required only that appropriate excise duty had been paid on the paper used in manufacture; assessment of the base paper under Item 17(1) did not defeat the exemption. Transfer of adjudication from the Assistant Collector to the Collector was not invalid where no rule barred transfer before final decision and the assessee had a full opportunity of defence. Rule 10 remained applicable to a later-discovered short levy and was not inconsistent with Chapter VIIA or Rule 173-I. Despite the procedural objections, the exemption issue controlled and the demand could not stand. Case-Laws Central Excise Tue, 26 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167069