https://www.taxtmi.com/caselaws?id=287190 Captively consumed coal within the mine was treated as eligible for exemption under Notification No. 67/95 where the assessee's records clearly showed production, dispatch, road sale, captive consumption and closing stock. The omission to separately disclose the captive quantity in ER-1 returns was regarded as a procedural lapse, not a substantive ground to deny the exemption. On that basis, the captive use fell within the notification and no duty or cess was recoverable on such consumption; the related demand of duty, cess and penalty was therefore unsustainable. en-us Fri, 05 Jan 2018 00:00:00 +0530 Fri, 03 Apr 2020 10:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287190 Captively consumed coal within the mine was treated as eligible for exemption under Notification No. 67/95 where the assessee's records clearly showed production, dispatch, road sale, captive consumption and closing stock. The omission to separately disclose the captive quantity in ER-1 returns was regarded as a procedural lapse, not a substantive ground to deny the exemption. On that basis, the captive use fell within the notification and no duty or cess was recoverable on such consumption; the related demand of duty, cess and penalty was therefore unsustainable. Case-Laws Central Excise Fri, 05 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287190