https://www.taxtmi.com/caselaws?id=347152 Compound rubber captively consumed during 1.3.1994 to 27.3.1994 was held not exigible to duty because the exemption withdrawal for that brief period was later treated by the Apex Court as an inadvertent withdrawal corrected by a subsequent notification with retrospective effect. On that basis, the interim period could not support levy of duty, and once the levy itself failed, the reduced quantified demand also had no legal footing. The department's challenge to the reduction in demand therefore failed. en-us Mon, 19 Jun 2017 00:00:00 +0530 Wed, 30 Aug 2017 07:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347152 Compound rubber captively consumed during 1.3.1994 to 27.3.1994 was held not exigible to duty because the exemption withdrawal for that brief period was later treated by the Apex Court as an inadvertent withdrawal corrected by a subsequent notification with retrospective effect. On that basis, the interim period could not support levy of duty, and once the levy itself failed, the reduced quantified demand also had no legal footing. The department's challenge to the reduction in demand therefore failed. Case-Laws Central Excise Mon, 19 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347152