https://www.taxtmi.com/caselaws?id=53222 A fresh demand for the same period was barred because earlier adjudication on identical facts had attained finality and could not be reopened by a subsequent notice. Metal containers used to pack partly skimmed milk powder did not qualify for exemption under Notification No. 181/88-C.E., because the notification covered only specified goods and the product packed was not one of them. Duty on the containers was recoverable under Rule 196 of the Central Excise Rules, 1944, and the general limitation in Section 11A(1) of the Central Excise Act did not apply to that special recovery provision; the penalty was reduced as excessive. en-us Tue, 01 Jun 2004 00:00:00 +0530 Mon, 11 Oct 2010 16:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53222 A fresh demand for the same period was barred because earlier adjudication on identical facts had attained finality and could not be reopened by a subsequent notice. Metal containers used to pack partly skimmed milk powder did not qualify for exemption under Notification No. 181/88-C.E., because the notification covered only specified goods and the product packed was not one of them. Duty on the containers was recoverable under Rule 196 of the Central Excise Rules, 1944, and the general limitation in Section 11A(1) of the Central Excise Act did not apply to that special recovery provision; the penalty was reduced as excessive. Case-Laws Central Excise Tue, 01 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53222