https://www.taxtmi.com/caselaws?id=362244 A duty demand based on alleged misuse of exemption notifications failed because the Revenue did not establish clear suppression, non-accountal, or any proved contravention. The earlier period was held to be covered by the same exemption-related controversy, and the limitation objection was therefore rightly accepted. On merits, the notices did not provide a substantiated basis for comparing actual input deployment with any norm, and unsupported allegations that duty-free inputs were used to generate power or that records were manipulated could not sustain the demand. The order dropping the demands was sustained. en-us Thu, 31 May 2018 00:00:00 +0530 Fri, 22 Jun 2018 06:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362244 A duty demand based on alleged misuse of exemption notifications failed because the Revenue did not establish clear suppression, non-accountal, or any proved contravention. The earlier period was held to be covered by the same exemption-related controversy, and the limitation objection was therefore rightly accepted. On merits, the notices did not provide a substantiated basis for comparing actual input deployment with any norm, and unsupported allegations that duty-free inputs were used to generate power or that records were manipulated could not sustain the demand. The order dropping the demands was sustained. Case-Laws Central Excise Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362244