https://www.taxtmi.com/caselaws?id=43701 An exemption notification for pipes and tubes of copper alloys was construed by its text to allow set-off on copper or copper alloys in crude form or manufactures thereof, not merely on the copper content of the finished goods. A second show cause notice covering the same overlapping period and identical facts after earlier proceedings had been dropped was treated as unwarranted. The demand was also stated to be barred by limitation under Rule 10 of the Central Excise Rules, 1944, because time ran from the relevant duty date and not from a later departmental endorsement. en-us Thu, 11 Jun 1987 00:00:00 +0530 Sat, 19 Jun 2010 14:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43701 An exemption notification for pipes and tubes of copper alloys was construed by its text to allow set-off on copper or copper alloys in crude form or manufactures thereof, not merely on the copper content of the finished goods. A second show cause notice covering the same overlapping period and identical facts after earlier proceedings had been dropped was treated as unwarranted. The demand was also stated to be barred by limitation under Rule 10 of the Central Excise Rules, 1944, because time ran from the relevant duty date and not from a later departmental endorsement. Case-Laws Central Excise Thu, 11 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43701