https://www.taxtmi.com/caselaws?id=93644 Suppression and misdeclaration concerning non-return of scrap generated by job workers justified invocation of the extended limitation period where removal of semi-finished goods was permitted subject to return of waste and scrap; the duty demand and penalty were upheld. Interest under Section 11AB of the Central Excise Act, 1944 could not be levied for a period before that provision came into force, so the interest demand was set aside. en-us Fri, 16 Jun 2000 00:00:00 +0530 Mon, 14 Nov 2011 18:13:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93644 Suppression and misdeclaration concerning non-return of scrap generated by job workers justified invocation of the extended limitation period where removal of semi-finished goods was permitted subject to return of waste and scrap; the duty demand and penalty were upheld. Interest under Section 11AB of the Central Excise Act, 1944 could not be levied for a period before that provision came into force, so the interest demand was set aside. Case-Laws Central Excise Fri, 16 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93644