https://www.taxtmi.com/caselaws?id=97788 The Tribunal upheld the duty demand on the M.S. scrap, found the penalty under Section 11AC inapplicable due to retrospective effect limitations, and justified the penalty under Rule 173Q. The contention of time-barred demand was rejected, emphasizing the lack of declaration by the appellants regarding the scrap generation. en-us Wed, 04 Apr 2001 00:00:00 +0530 Wed, 18 Jan 2012 11:02:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97788 The Tribunal upheld the duty demand on the M.S. scrap, found the penalty under Section 11AC inapplicable due to retrospective effect limitations, and justified the penalty under Rule 173Q. The contention of time-barred demand was rejected, emphasizing the lack of declaration by the appellants regarding the scrap generation. Case-Laws Central Excise Wed, 04 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97788