https://www.taxtmi.com/caselaws?id=343775 A final settlement order under section 32M of the Central Excise Act, 1944 was treated as conclusive for the finished goods, so a further demand on inputs and capital goods used in their manufacture was held unsustainable and would amount to double taxation where the exemption conditions under Notification No. 1/95-CE were satisfied. The show cause notice was also held time-barred because the department already knew the relevant facts, the issue had been dealt with in earlier proceedings, and the extended period could not be invoked merely by describing the default as continuing. The duty demand was therefore set aside with consequential relief. en-us Tue, 09 May 2017 00:00:00 +0530 Mon, 12 Feb 2018 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343775 A final settlement order under section 32M of the Central Excise Act, 1944 was treated as conclusive for the finished goods, so a further demand on inputs and capital goods used in their manufacture was held unsustainable and would amount to double taxation where the exemption conditions under Notification No. 1/95-CE were satisfied. The show cause notice was also held time-barred because the department already knew the relevant facts, the issue had been dealt with in earlier proceedings, and the extended period could not be invoked merely by describing the default as continuing. The duty demand was therefore set aside with consequential relief. Case-Laws Central Excise Tue, 09 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343775