https://www.taxtmi.com/caselaws?id=82866 Under the self-removal procedure, the absence of a formal show cause notice for RT-12 assessment did not, by itself, vitiate the assessment, and the limited DD-2 objection did not unsettle the wider assessments. The commentary also states that troughs made from rejected, salvaged and scrap material, cut and bent for use in moulds, were classifiable as steel melting scrap rather than strips. Since the Department did not discharge the burden of proving a different classification, and no revenue loss was shown, the duty demands were treated as unsustainable. The text further notes that an earlier decision involving the same product supported this classification approach. en-us Tue, 04 Nov 1986 00:00:00 +0530 Thu, 07 Jul 2011 17:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82866 Under the self-removal procedure, the absence of a formal show cause notice for RT-12 assessment did not, by itself, vitiate the assessment, and the limited DD-2 objection did not unsettle the wider assessments. The commentary also states that troughs made from rejected, salvaged and scrap material, cut and bent for use in moulds, were classifiable as steel melting scrap rather than strips. Since the Department did not discharge the burden of proving a different classification, and no revenue loss was shown, the duty demands were treated as unsustainable. The text further notes that an earlier decision involving the same product supported this classification approach. Case-Laws Central Excise Tue, 04 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82866