https://www.taxtmi.com/caselaws?id=46860 An earlier appellate order did not finally determine whether the goods qualified as exempt tapes, because it had left that question open and addressed only captive consumption at that stage. The Revenue was therefore not precluded from disputing in later refund proceedings that the goods were sheets rather than tapes and from challenging the exemption claim. The show cause notice also properly required a response on exemption, and the retrospective amendment to Rules 9 and 49 made duty payable on captively consumed goods. On those facts and in law, the exemption was unavailable and the assessee's claim failed. en-us Thu, 18 Dec 2003 00:00:00 +0530 Tue, 29 Apr 2014 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46860 An earlier appellate order did not finally determine whether the goods qualified as exempt tapes, because it had left that question open and addressed only captive consumption at that stage. The Revenue was therefore not precluded from disputing in later refund proceedings that the goods were sheets rather than tapes and from challenging the exemption claim. The show cause notice also properly required a response on exemption, and the retrospective amendment to Rules 9 and 49 made duty payable on captively consumed goods. On those facts and in law, the exemption was unavailable and the assessee's claim failed. Case-Laws Central Excise Thu, 18 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46860