https://www.taxtmi.com/caselaws?id=343706 Later show cause notices denying exemption under Notification No. 67/95-CE were held not maintainable where the same captive-consumption exemption had already been accepted and the Department had not challenged that finding. On duty liability for untrimmed copper sheets and circles, the Tribunal applied the Supreme Court's clarification and confined duty to the quantity actually liable, sustaining demand only to the limited extent of 14111.625 kg and capping the payable duty at Rs. 36,844/-. The balance demand and related denial of benefits were set aside, with excess payment to be considered for refund after interest adjustment. The penalties also did not survive once the duty demand was reduced. en-us Mon, 06 Mar 2017 00:00:00 +0530 Mon, 29 May 2017 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343706 Later show cause notices denying exemption under Notification No. 67/95-CE were held not maintainable where the same captive-consumption exemption had already been accepted and the Department had not challenged that finding. On duty liability for untrimmed copper sheets and circles, the Tribunal applied the Supreme Court's clarification and confined duty to the quantity actually liable, sustaining demand only to the limited extent of 14111.625 kg and capping the payable duty at Rs. 36,844/-. The balance demand and related denial of benefits were set aside, with excess payment to be considered for refund after interest adjustment. The penalties also did not survive once the duty demand was reduced. Case-Laws Central Excise Mon, 06 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343706