https://www.taxtmi.com/caselaws?id=94984 Duty on scrap generated during job-work processing cannot rest on an undisclosed and unsubstantiated departmental estimate. Where the department lacks a reliable determination of scrap, and its verification indicates facts inconsistent with the estimate, the demand is unsustainable on merits. Extended limitation for alleged suppression is also unavailable where, under Rule 57F(2), the department was required to determine the waste percentage, had accepted the assessee's working for several years, and failed to establish suppression. The demand and impugned order were set aside with consequential relief. en-us Tue, 17 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 12:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94984 Duty on scrap generated during job-work processing cannot rest on an undisclosed and unsubstantiated departmental estimate. Where the department lacks a reliable determination of scrap, and its verification indicates facts inconsistent with the estimate, the demand is unsustainable on merits. Extended limitation for alleged suppression is also unavailable where, under Rule 57F(2), the department was required to determine the waste percentage, had accepted the assessee's working for several years, and failed to establish suppression. The demand and impugned order were set aside with consequential relief. Case-Laws Central Excise Tue, 17 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94984