https://www.taxtmi.com/caselaws?id=126201 The Tribunal held that the value of the retained scrap should be included in the goods' value, leading to a duty demand. Despite arguments for revenue neutrality and time-barred demand, the Tribunal sided with the Department, emphasizing the lack of disclosure by the applicant. The Tribunal directed the applicant to deposit Rs. 2 lacs within eight weeks and waived the pre-deposit of the remaining duty, interest, and penalties pending appeal disposal, resolving the duty demand, scrap value inclusion, and other issues in the case. en-us Mon, 04 May 2009 00:00:00 +0530 Sat, 03 Nov 2012 12:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126201 The Tribunal held that the value of the retained scrap should be included in the goods' value, leading to a duty demand. Despite arguments for revenue neutrality and time-barred demand, the Tribunal sided with the Department, emphasizing the lack of disclosure by the applicant. The Tribunal directed the applicant to deposit Rs. 2 lacs within eight weeks and waived the pre-deposit of the remaining duty, interest, and penalties pending appeal disposal, resolving the duty demand, scrap value inclusion, and other issues in the case. Case-Laws Central Excise Mon, 04 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126201