https://www.taxtmi.com/caselaws?id=114893 Removal of aluminium scrap generated during manufacture under Modvat was treated as non-dutiable where the clearance occurred under departmental permission and in line with prevailing Board circulars under Rule 57F(2) of the Central Excise Rules, 1944. The Tribunal also noted that the department knew of the removals, so suppression of facts or mala fides was not established. On that basis, the duty demand failed on merits and on limitation, and the consequential levy of penalty under Section 11AC and interest under Section 11AB of the Central Excise Act, 1944 also could not be sustained. en-us Tue, 30 Nov 2004 00:00:00 +0530 Tue, 22 May 2012 10:19:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114893 Removal of aluminium scrap generated during manufacture under Modvat was treated as non-dutiable where the clearance occurred under departmental permission and in line with prevailing Board circulars under Rule 57F(2) of the Central Excise Rules, 1944. The Tribunal also noted that the department knew of the removals, so suppression of facts or mala fides was not established. On that basis, the duty demand failed on merits and on limitation, and the consequential levy of penalty under Section 11AC and interest under Section 11AB of the Central Excise Act, 1944 also could not be sustained. Case-Laws Central Excise Tue, 30 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114893