https://www.taxtmi.com/caselaws?id=117921 The tribunal set aside the duty demand and penalty imposed on the appellant concerning scrap received from a job worker. It ruled in favor of the appellant, emphasizing that the presumption of duty evasion lacked concrete evidence. The appellant's practice of storing and clearing all scrap after duty payment was accepted, negating the need for separate accounting. The tribunal concluded that the duty demand based solely on presumption was invalid, providing relief to the appellant. en-us Wed, 08 Feb 2006 00:00:00 +0530 Wed, 27 Jun 2012 13:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117921 The tribunal set aside the duty demand and penalty imposed on the appellant concerning scrap received from a job worker. It ruled in favor of the appellant, emphasizing that the presumption of duty evasion lacked concrete evidence. The appellant's practice of storing and clearing all scrap after duty payment was accepted, negating the need for separate accounting. The tribunal concluded that the duty demand based solely on presumption was invalid, providing relief to the appellant. Case-Laws Central Excise Wed, 08 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117921