https://www.taxtmi.com/caselaws?id=40741 Excise duty exemption could not be reversed through show cause notices and a higher-duty demand where the department failed to disclose any fresh basis for departing from its earlier exemption determination. The product had previously been treated as exempt on the strength of the Chemical Examiner's report, but the later notices sought recovery and enhanced duty without new analysis or supporting material. The court held that the impugned demand was unsupported on the record then available, quashed the notices and the refund rejection, and restored the exemption position, leaving the authorities free to proceed again only on proper grounds and fresh material in accordance with law. en-us Wed, 22 Jun 1977 00:00:00 +0530 Fri, 14 May 2010 12:00:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40741 Excise duty exemption could not be reversed through show cause notices and a higher-duty demand where the department failed to disclose any fresh basis for departing from its earlier exemption determination. The product had previously been treated as exempt on the strength of the Chemical Examiner's report, but the later notices sought recovery and enhanced duty without new analysis or supporting material. The court held that the impugned demand was unsupported on the record then available, quashed the notices and the refund rejection, and restored the exemption position, leaving the authorities free to proceed again only on proper grounds and fresh material in accordance with law. Case-Laws Central Excise Wed, 22 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40741