https://www.taxtmi.com/caselaws?id=54745 An order that has merged in a later appellate order is not available for review under Section 35E(2), so a departmental appeal based on such review is not maintainable. The note also states that exemption under Notification No. 22/82-C.E. cannot be denied, and differential duty cannot be demanded, without evidence that the disputed Central Excise stamps were brought into the factory or used in manufacture. A demand resting only on conjecture, or on unproven liability against individuals rather than the unit, is unsustainable. The Revenue's challenge therefore failed on both maintainability and merits, and the concessional benefit remained available. en-us Tue, 08 Feb 2005 00:00:00 +0530 Thu, 21 Oct 2010 18:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54745 An order that has merged in a later appellate order is not available for review under Section 35E(2), so a departmental appeal based on such review is not maintainable. The note also states that exemption under Notification No. 22/82-C.E. cannot be denied, and differential duty cannot be demanded, without evidence that the disputed Central Excise stamps were brought into the factory or used in manufacture. A demand resting only on conjecture, or on unproven liability against individuals rather than the unit, is unsustainable. The Revenue's challenge therefore failed on both maintainability and merits, and the concessional benefit remained available. Case-Laws Central Excise Tue, 08 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54745