https://www.taxtmi.com/caselaws?id=47603 The Supreme Court held that the amendment to Section 11A of the Finance Act, 2000 rendered a previous decision inapplicable. The Court set aside the Tribunal's decision to quash duty demands before the show cause notice based on the previous decision. However, if the respondent becomes liable for duty, they can claim any applicable exemptions. The Court confirmed the Tribunal's decision except for the duty recovery issue based on the previous decision. en-us Tue, 21 Mar 2006 00:00:00 +0530 Sat, 19 Apr 2014 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47603 The Supreme Court held that the amendment to Section 11A of the Finance Act, 2000 rendered a previous decision inapplicable. The Court set aside the Tribunal's decision to quash duty demands before the show cause notice based on the previous decision. However, if the respondent becomes liable for duty, they can claim any applicable exemptions. The Court confirmed the Tribunal's decision except for the duty recovery issue based on the previous decision. Case-Laws Central Excise Tue, 21 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47603