https://www.taxtmi.com/caselaws?id=120865 Damaged glass bottles received back for re-processing and re-clearance under the Central Excise Rules required verification of whether duty was payable on the re-cleared goods, particularly where insurance compensation had also been received for the damaged bottles. The record was found insufficient to decide the duty element, disclosure of material facts, and the basis for invoking the extended period of limitation and penalty. The matter was remanded to the Original Adjudicating Authority for factual verification, and all issues were kept open. en-us Fri, 13 Oct 2006 00:00:00 +0530 Wed, 25 Jul 2012 10:53:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120865 Damaged glass bottles received back for re-processing and re-clearance under the Central Excise Rules required verification of whether duty was payable on the re-cleared goods, particularly where insurance compensation had also been received for the damaged bottles. The record was found insufficient to decide the duty element, disclosure of material facts, and the basis for invoking the extended period of limitation and penalty. The matter was remanded to the Original Adjudicating Authority for factual verification, and all issues were kept open. Case-Laws Central Excise Fri, 13 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120865