https://www.taxtmi.com/caselaws?id=52940 Demand of an amount equivalent to 8% of the value of clearances against CT-2 certificates was examined as a recovery of central excise duty under Rule 57H of the Central Excise Rules, 1944 read with Section 11A of the Central Excise Act, 1944. The legal issue was whether such removals could be treated as clearances of fully exempt final goods and whether the statutory recovery mechanism could validly support the demand. Even on that assumption, the demand was held not sustainable in law, and the assessee succeeded. en-us Wed, 31 Mar 2004 00:00:00 +0530 Fri, 08 Oct 2010 16:10:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52940 Demand of an amount equivalent to 8% of the value of clearances against CT-2 certificates was examined as a recovery of central excise duty under Rule 57H of the Central Excise Rules, 1944 read with Section 11A of the Central Excise Act, 1944. The legal issue was whether such removals could be treated as clearances of fully exempt final goods and whether the statutory recovery mechanism could validly support the demand. Even on that assumption, the demand was held not sustainable in law, and the assessee succeeded. Case-Laws Central Excise Wed, 31 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52940