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2017 (1) TMI 220 - AT - Central ExciseEligibility of exemption - N/N. 126/78 dated 27th May 1978 - tank mastics - shalikote T-10,12, 14 and 25 - Held that: - Assessee is entitled to benefit of re-computation of tax liability on ‘shalikote’ as some of the varieties are exempt. Whether this will yield a refund or not is contingent on whether the tax as originally demanded had been discharged or not. In the absence of a computation as ordered by original authority, there is, as yet, no cause of action before us or before the first appellate authority. The claim of excess demand owing to error in computation of demand on clearance of ‘tank mastic’, the matter is remanded back to the original authority for considering this claim of the assessee. At the same time, the original authority is directed to re-compute the duty liability on ‘shalikote.’ - matter on remand for computing the exact duty liability on all the products - appeal dismissed - decided against Revenue.
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