https://www.taxtmi.com/caselaws?id=49875 Notification No. 208/83-C.E. required inputs to be fully duty paid and no credit to have been taken; where the inputs had not discharged the full excise duty, and no proof of duty-paid status was shown for open-market purchases, the exemption was unavailable. A challenge that the adjudication went beyond the show cause notices was rejected because the notices, read as a whole, covered denial of the exemption for non-fulfilment of its conditions. The Collector could not delegate redetermination of duty to the Assistant Collector; that portion of the order was unsustainable, and the Collector had to carry out the redetermination himself. en-us Tue, 11 Jul 2000 00:00:00 +0530 Wed, 18 Aug 2010 11:33:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49875 Notification No. 208/83-C.E. required inputs to be fully duty paid and no credit to have been taken; where the inputs had not discharged the full excise duty, and no proof of duty-paid status was shown for open-market purchases, the exemption was unavailable. A challenge that the adjudication went beyond the show cause notices was rejected because the notices, read as a whole, covered denial of the exemption for non-fulfilment of its conditions. The Collector could not delegate redetermination of duty to the Assistant Collector; that portion of the order was unsustainable, and the Collector had to carry out the redetermination himself. Case-Laws Central Excise Tue, 11 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49875