Duty demand of Rs.15,19,610/- confirmed. Original demand of ...

Duty demand of Rs.15,19,610/- upheld. Clandestine removals denied notification benefit. Duty payable on waste/scrap. Partial relief granted.

Case Laws Central Excise

July 29, 2024

Duty demand of Rs.15,19,610/- confirmed. Original demand of Rs.2,54,01,776/- not accepted. Appellant failed to counter Commissioner's observations on Annexures II, III, and VI with evidence. Duty payable on waste/scrap even if generated from duty-paid raw material. Benefit of Notification No.2/95-CE denied for clandestine removals beyond permissible limits. Demand of Rs.30,39,220/- confirmed. Departmental appeal partially allowed, denying Notification benefit. Matter remanded to re-determine duty, extend Section 11AC(d) benefit for reduced penalty if duty, interest paid within stipulated time. Revenue's appeal remanded, opportunity of hearing to appellant.

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Duty demand of Rs.15,19,610/- confirmed. Original demand of ...

Duty demand of Rs.15,19,610/- upheld. Clandestine removals denied notification benefit. Duty payable on waste/scrap. Partial relief granted.

Case Laws Central Excise

July 29, 2024

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