https://www.taxtmi.com/caselaws?id=41704 Re-rolled M.S. rounds made from untested rails were treated as manufactured goods falling within Item 26-AA(i) of the Central Excise tariff, and the exemption under Notification No. 89/62 did not apply because the raw material had not already suffered excise duty. The duty demand was also held not to be time-barred: Rule 10 applied only where a prior assessment existed and was being reopened for short levy, while the absence of any prior assessment brought the matter within Rule 10A, the residuary recovery provision without a limitation period. The levy and demand were therefore upheld. en-us Mon, 05 May 1986 00:00:00 +0530 Wed, 30 Jul 2014 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41704 Re-rolled M.S. rounds made from untested rails were treated as manufactured goods falling within Item 26-AA(i) of the Central Excise tariff, and the exemption under Notification No. 89/62 did not apply because the raw material had not already suffered excise duty. The duty demand was also held not to be time-barred: Rule 10 applied only where a prior assessment existed and was being reopened for short levy, while the absence of any prior assessment brought the matter within Rule 10A, the residuary recovery provision without a limitation period. The levy and demand were therefore upheld. Case-Laws Central Excise Mon, 05 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41704