https://www.taxtmi.com/caselaws?id=325333 Duty could not be confirmed on Copper, Zinc and Cadmium alloys because the show cause notice was confined to Nickel, Tin and Lead alloys, and confirmation beyond the notice was impermissible. Cenvat credit on inputs used in clandestinely cleared goods was admissible where supporting documents were available. SSI exemption was available for the relevant period and had to be considered while quantifying the demand. Interest could not be demanded because it was neither proposed in the notice nor supported by a statutory levy for that period. Penalty was restricted to 25% of the duty confirmed since the assessee paid the duty and reduced penalty within the permitted time. en-us Tue, 22 Dec 2015 00:00:00 +0530 Mon, 13 Feb 2017 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325333 Duty could not be confirmed on Copper, Zinc and Cadmium alloys because the show cause notice was confined to Nickel, Tin and Lead alloys, and confirmation beyond the notice was impermissible. Cenvat credit on inputs used in clandestinely cleared goods was admissible where supporting documents were available. SSI exemption was available for the relevant period and had to be considered while quantifying the demand. Interest could not be demanded because it was neither proposed in the notice nor supported by a statutory levy for that period. Penalty was restricted to 25% of the duty confirmed since the assessee paid the duty and reduced penalty within the permitted time. Case-Laws Central Excise Tue, 22 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325333