https://www.taxtmi.com/caselaws?id=98677 Cut pieces of discarded woollen felts used in paper manufacture were treated as waste and scrap after becoming unfit for further use, and no duty or Modvat reversal was payable because the tariff did not provide for levy on such felts and the conditions in the second proviso to Rule 57-S(1) were not established. The demand also failed on limitation because the extended period was unsupported once allegations of clandestine removal and wrongful description were rejected, and the notice was issued beyond six months. Penalties and interest under the cited provisions were therefore unsustainable. en-us Thu, 21 Sep 2000 00:00:00 +0530 Sat, 21 Jan 2012 15:53:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98677 Cut pieces of discarded woollen felts used in paper manufacture were treated as waste and scrap after becoming unfit for further use, and no duty or Modvat reversal was payable because the tariff did not provide for levy on such felts and the conditions in the second proviso to Rule 57-S(1) were not established. The demand also failed on limitation because the extended period was unsupported once allegations of clandestine removal and wrongful description were rejected, and the notice was issued beyond six months. Penalties and interest under the cited provisions were therefore unsustainable. Case-Laws Central Excise Thu, 21 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98677