https://www.taxtmi.com/caselaws?id=354964 An exemption under Notification No. 148/73-C.E. was confined to particle boards veneered with plywood panels on one or both sides. Veneered particle boards consisting only of a veneer layer, without plywood panels on either side, did not satisfy that condition and were therefore outside the notification. A show-cause notice was not invalid merely because it cited Rule 10A instead of Rule 10 of the Central Excise Rules, 1944, where the demand basis was otherwise clear and the authority was competent. The exemption was unavailable and the demand proceedings were sustained. en-us Tue, 12 Dec 2017 00:00:00 +0530 Wed, 27 Jun 2018 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354964 An exemption under Notification No. 148/73-C.E. was confined to particle boards veneered with plywood panels on one or both sides. Veneered particle boards consisting only of a veneer layer, without plywood panels on either side, did not satisfy that condition and were therefore outside the notification. A show-cause notice was not invalid merely because it cited Rule 10A instead of Rule 10 of the Central Excise Rules, 1944, where the demand basis was otherwise clear and the authority was competent. The exemption was unavailable and the demand proceedings were sustained. Case-Laws Central Excise Tue, 12 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354964