https://www.taxtmi.com/caselaws?id=3044 A subsequent Section 11C notification covering the very period in dispute treated the goods as non-dutiable, so the duty demand could not be sustained for that period. Because the levy itself failed, the consequential penalty and interest also could not survive. The earlier exemption notification was not in force during the relevant period, but the later government intervention was ative on taxability. The impugned order confirming duty, penalty and interest was set aside and the assessee obtained full relief. en-us Wed, 24 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3044 A subsequent Section 11C notification covering the very period in dispute treated the goods as non-dutiable, so the duty demand could not be sustained for that period. Because the levy itself failed, the consequential penalty and interest also could not survive. The earlier exemption notification was not in force during the relevant period, but the later government intervention was ative on taxability. The impugned order confirming duty, penalty and interest was set aside and the assessee obtained full relief. Case-Laws Central Excise Wed, 24 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3044