https://www.taxtmi.com/caselaws?id=72268 Administrative instructions fixing an adjudication ceiling do not by themselves strip an Assistant Collector of statutory power to determine duty where the notice does not invoke fraud, suppression or similar grounds. In relation to brass scrap generated in manufacture, the special rule governing waste and scrap prevails over the general job-work removal facility: scrap arising in the factory is not cleared duty-free merely because it is sent to job workers, absent a specific government order permitting such removal. A demand can also be sustained only for the period within the normal six-month limitation, with the earlier portion barred. en-us Fri, 05 Jul 1996 00:00:00 +0530 Mon, 16 May 2011 16:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72268 Administrative instructions fixing an adjudication ceiling do not by themselves strip an Assistant Collector of statutory power to determine duty where the notice does not invoke fraud, suppression or similar grounds. In relation to brass scrap generated in manufacture, the special rule governing waste and scrap prevails over the general job-work removal facility: scrap arising in the factory is not cleared duty-free merely because it is sent to job workers, absent a specific government order permitting such removal. A demand can also be sustained only for the period within the normal six-month limitation, with the earlier portion barred. Case-Laws Central Excise Fri, 05 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72268