https://www.taxtmi.com/caselaws?id=53721 Amounts alleged to be payable under Rule 57CC or similar reversal provisions could not be recovered for exported, exempt, or nil-rated final products where the statute and rules lacked an effective machinery for recovery. The Tribunal followed Pushpaman Forgings and related precedent, holding that even if a short payment was assumed, the department had no enforceable mechanism to recover the percentage-based amount worked out on common inputs. The demand and penalties were therefore unsustainable and were set aside in favour of the assessee. en-us Wed, 17 Mar 2004 00:00:00 +0530 Thu, 14 Oct 2010 17:48:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53721 Amounts alleged to be payable under Rule 57CC or similar reversal provisions could not be recovered for exported, exempt, or nil-rated final products where the statute and rules lacked an effective machinery for recovery. The Tribunal followed Pushpaman Forgings and related precedent, holding that even if a short payment was assumed, the department had no enforceable mechanism to recover the percentage-based amount worked out on common inputs. The demand and penalties were therefore unsustainable and were set aside in favour of the assessee. Case-Laws Central Excise Wed, 17 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53721