https://www.taxtmi.com/caselaws?id=2849 Inputs received under Chapter X of the Central Excise Rules, 1944 were examined after cancellation of an export order, where the alleged duty liability related to surplus inputs used in manufacture of dutiable finished goods. The legal point was whether Section 11A of the Central Excise Act, 1944 could be invoked for recovery in such circumstances, or whether Rule 196 governed goods obtained under Rule 192 that were not duly accounted for. Applying the Supreme Court ratio, the Tribunal noted that Section 11A covers duty not levied, not paid, short paid, or erroneously refunded, and held that a notice issued under Section 11A for this claim was not sustainable. en-us Fri, 28 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2849 Inputs received under Chapter X of the Central Excise Rules, 1944 were examined after cancellation of an export order, where the alleged duty liability related to surplus inputs used in manufacture of dutiable finished goods. The legal point was whether Section 11A of the Central Excise Act, 1944 could be invoked for recovery in such circumstances, or whether Rule 196 governed goods obtained under Rule 192 that were not duly accounted for. Applying the Supreme Court ratio, the Tribunal noted that Section 11A covers duty not levied, not paid, short paid, or erroneously refunded, and held that a notice issued under Section 11A for this claim was not sustainable. Case-Laws Central Excise Fri, 28 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2849