https://www.taxtmi.com/caselaws?id=54002 Rule 57CC could not be enforced to require payment of 8% on exempted clearances of sulphuric acid during the relevant period because no recovery machinery existed for such collection. The demand was also criticised as a mere repetition of an earlier order without independent application of mind. Earlier Tribunal rulings, later affirmed by the Supreme Court, had already taken the same view on the absence of enforceable recovery provisions. On that basis, the demand was not sustainable and the assessee succeeded on the issue. en-us Wed, 09 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 13:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54002 Rule 57CC could not be enforced to require payment of 8% on exempted clearances of sulphuric acid during the relevant period because no recovery machinery existed for such collection. The demand was also criticised as a mere repetition of an earlier order without independent application of mind. Earlier Tribunal rulings, later affirmed by the Supreme Court, had already taken the same view on the absence of enforceable recovery provisions. On that basis, the demand was not sustainable and the assessee succeeded on the issue. Case-Laws Central Excise Wed, 09 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54002