https://www.taxtmi.com/caselaws?id=117272 The Tribunal upheld the Adjudicating Authority's decision to confirm demands related to miscellaneous and other incomes where proper disclosure and supporting documents were lacking. However, the Tribunal set aside the duty demands on items classified as miscellaneous income from the sale of diverse entities like old machinery and iron grill, as they did not undergo a transformative process during manufacturing, making the levy of duty invalid. Proper disclosure and evidence were emphasized in determining duty liability, resulting in the allowance of the appeal on certain items. en-us Mon, 06 Feb 2006 00:00:00 +0530 Thu, 21 Jun 2012 14:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117272 The Tribunal upheld the Adjudicating Authority's decision to confirm demands related to miscellaneous and other incomes where proper disclosure and supporting documents were lacking. However, the Tribunal set aside the duty demands on items classified as miscellaneous income from the sale of diverse entities like old machinery and iron grill, as they did not undergo a transformative process during manufacturing, making the levy of duty invalid. Proper disclosure and evidence were emphasized in determining duty liability, resulting in the allowance of the appeal on certain items. Case-Laws Central Excise Mon, 06 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117272