https://www.taxtmi.com/caselaws?id=202345 The Appellate Tribunal CESTAT, Bangalore set aside the duty demand on amounts collected for breakages and unsorted glass bottles, citing lack of provisions in Cenvat Credit Rules for such recovery. The show cause notice issued in 2005 was deemed time-barred due to absence of suppression allegations, resulting in its dismissal. The tribunal also ruled in favor of the appellant regarding the reversal of pro rata CENVAT credit and the inclusion of CENVAT credit in the compensation amount. Additionally, the duty demand on labor charges for sorting unsorted crates was rejected, and the imposed penalty under Rule 13 of CENVAT Credit Rules was reduced to Rs. 10,000. en-us Fri, 02 Jul 2010 00:00:00 +0530 Fri, 18 Feb 2011 19:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202345 The Appellate Tribunal CESTAT, Bangalore set aside the duty demand on amounts collected for breakages and unsorted glass bottles, citing lack of provisions in Cenvat Credit Rules for such recovery. The show cause notice issued in 2005 was deemed time-barred due to absence of suppression allegations, resulting in its dismissal. The tribunal also ruled in favor of the appellant regarding the reversal of pro rata CENVAT credit and the inclusion of CENVAT credit in the compensation amount. Additionally, the duty demand on labor charges for sorting unsorted crates was rejected, and the imposed penalty under Rule 13 of CENVAT Credit Rules was reduced to Rs. 10,000. Case-Laws Central Excise Fri, 02 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202345