https://www.taxtmi.com/caselaws?id=97697 The Tribunal found discrepancies in the calculation method used by the appellants for duty on scrap generated by job workers, leading to underdeclaration of scrap and short payment of duty. The plea of denial of natural justice was rejected as the Commissioner completed adjudication proceedings after hearing the appellants. The demand for duty beyond the statutory limitation period was deemed time-barred, requiring recalculation within the permissible period. The Tribunal directed a fresh assessment of duty liability and potential penalties, emphasizing adherence to statutory provisions and transparent calculations. en-us Thu, 30 Nov 2000 00:00:00 +0530 Tue, 17 Jan 2012 16:59:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97697 The Tribunal found discrepancies in the calculation method used by the appellants for duty on scrap generated by job workers, leading to underdeclaration of scrap and short payment of duty. The plea of denial of natural justice was rejected as the Commissioner completed adjudication proceedings after hearing the appellants. The demand for duty beyond the statutory limitation period was deemed time-barred, requiring recalculation within the permissible period. The Tribunal directed a fresh assessment of duty liability and potential penalties, emphasizing adherence to statutory provisions and transparent calculations. Case-Laws Central Excise Thu, 30 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97697