https://www.taxtmi.com/caselaws?id=115664 Where inputs are sent for job work under Rule 57F(4), the sender must account for waste, scrap, dross, ash and residue arising from the process, and duty may be demanded if such by-products are neither returned nor cleared on duty payment. In the stated analysis, the claim that dross, ash and residue were outside the scope of waste and scrap was rejected, and suppression was found because non-receipt and non-payment were not disclosed; the extended limitation period was therefore applied. On penalties, Section 11AC was treated as attracted but reduced, Rule 173Q penalty was set aside as unnecessary, and personal penalties were deleted or reduced depending on proof of involvement. en-us Fri, 22 Jul 2005 00:00:00 +0530 Thu, 31 May 2012 18:18:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115664 Where inputs are sent for job work under Rule 57F(4), the sender must account for waste, scrap, dross, ash and residue arising from the process, and duty may be demanded if such by-products are neither returned nor cleared on duty payment. In the stated analysis, the claim that dross, ash and residue were outside the scope of waste and scrap was rejected, and suppression was found because non-receipt and non-payment were not disclosed; the extended limitation period was therefore applied. On penalties, Section 11AC was treated as attracted but reduced, Rule 173Q penalty was set aside as unnecessary, and personal penalties were deleted or reduced depending on proof of involvement. Case-Laws Central Excise Fri, 22 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115664