https://www.taxtmi.com/caselaws?id=73990 The appeal centered on the sustainability of duty demand on scrap generated during steel ingots manufacturing. The Collector recognized an error in including duty on ingots, confirming duty should apply only to scrap. The issue of limitation arose for a demand spanning 1974-1977, with a notice in 1981. The Tribunal ruled the demand time-barred as the notice exceeded the 6-month limit without allegations of suppression. Emphasizing procedural adherence, the Tribunal held the demand invalid due to the late notice issuance, leading to appeal dismissal and abatement of the Cross-Objection. en-us Fri, 08 Jul 1988 00:00:00 +0530 Sat, 04 Jun 2011 18:23:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73990 The appeal centered on the sustainability of duty demand on scrap generated during steel ingots manufacturing. The Collector recognized an error in including duty on ingots, confirming duty should apply only to scrap. The issue of limitation arose for a demand spanning 1974-1977, with a notice in 1981. The Tribunal ruled the demand time-barred as the notice exceeded the 6-month limit without allegations of suppression. Emphasizing procedural adherence, the Tribunal held the demand invalid due to the late notice issuance, leading to appeal dismissal and abatement of the Cross-Objection. Case-Laws Central Excise Fri, 08 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73990