https://www.taxtmi.com/caselaws?id=337341 In a short-levy dispute concerning calcium sulfonate and anti-oxidant additive manufactured from waste filter cake, the Tribunal held that no further duty could be recovered where the assessee had already discharged duty and the existing collection did not justify an additional levy. It further held that examining valuation and exemption under Notification No. 115/75-CE for the solvent extraction industry did not travel beyond the show cause notice, because that inquiry went only to whether any additional duty was recoverable. The Revenue's appeal was dismissed, and the demand for extra duty was held unsustainable. en-us Fri, 30 Dec 2016 00:00:00 +0530 Tue, 30 Jan 2018 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337341 In a short-levy dispute concerning calcium sulfonate and anti-oxidant additive manufactured from waste filter cake, the Tribunal held that no further duty could be recovered where the assessee had already discharged duty and the existing collection did not justify an additional levy. It further held that examining valuation and exemption under Notification No. 115/75-CE for the solvent extraction industry did not travel beyond the show cause notice, because that inquiry went only to whether any additional duty was recoverable. The Revenue's appeal was dismissed, and the demand for extra duty was held unsustainable. Case-Laws Central Excise Fri, 30 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337341