https://www.taxtmi.com/caselaws?id=106915 The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant in a case involving an excise duty demand of over Rs. 33 lakhs for the removal of scrapped capital goods without payment of duty. The tribunal found the appellant's conduct bona fide, with transparent documentation and utilization of scrap in their Foundry Division, leading to the conclusion that the demand was hit by limitation and the extended period under Section 11A(1) of the Central Excise Act was not applicable. As the duty demand was unsustainable, the penalty was not imposed, resulting in the appeal being allowed in favor of the appellants. en-us Fri, 22 Nov 2002 00:00:00 +0530 Fri, 16 Mar 2012 12:49:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106915 The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant in a case involving an excise duty demand of over Rs. 33 lakhs for the removal of scrapped capital goods without payment of duty. The tribunal found the appellant's conduct bona fide, with transparent documentation and utilization of scrap in their Foundry Division, leading to the conclusion that the demand was hit by limitation and the extended period under Section 11A(1) of the Central Excise Act was not applicable. As the duty demand was unsustainable, the penalty was not imposed, resulting in the appeal being allowed in favor of the appellants. Case-Laws Central Excise Fri, 22 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106915