Duty paid mistakenly on exempted goods not make goods liable to duty – SC

Assessee was a manufacturer of goods falling under both chapters 32 and 84 of Act – Assessee filed declaration before adjudicating authority, informing him that assessee would be claiming exemption – Adjudicating authority had issued two show cause notices, stating that assessee had exceeded aggregate value of Rs.30 lakhs as specified in Notification, therefore, other clearances made by him would attract levy of duty – Assessee replied stating that goods enumerated in table appended to Notification are exempted from levy of duty, therefore, excise duty paid by assessee under ...