https://www.taxtmi.com/caselaws?id=30205 Under the compounded levy regime, duty can be fastened only on a furnace or mill shown to have manufactured notified goods, and a de novo adjudication cannot go beyond the remand direction without contrary evidence. Furnace No. 2 was held outside the duty net because the record showed manufacture only of non-notified goods, apart from the admitted demand for August 1997. The rolling mill was also held not liable, as RT-12 returns, invoices, classification declarations and the RG-1 register supported manufacture only of alloy steel bars and rods, with no credible material to the contrary. The impugned de novo orders were set aside. en-us Thu, 19 Jul 2007 00:00:00 +0530 Thu, 14 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30205 Under the compounded levy regime, duty can be fastened only on a furnace or mill shown to have manufactured notified goods, and a de novo adjudication cannot go beyond the remand direction without contrary evidence. Furnace No. 2 was held outside the duty net because the record showed manufacture only of non-notified goods, apart from the admitted demand for August 1997. The rolling mill was also held not liable, as RT-12 returns, invoices, classification declarations and the RG-1 register supported manufacture only of alloy steel bars and rods, with no credible material to the contrary. The impugned de novo orders were set aside. Case-Laws Central Excise Thu, 19 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30205