https://www.taxtmi.com/caselaws?id=203016 Scrap arising from job work was held dutiable and not eligible for SSI exemption under the notification relied on, with Rule 57F(5) of the Central Excise Rules, 1944 governing liability for the relevant period. Duty on the amortised value of dies and moulds and on scrap paid before the show-cause notice was appropriated, while the adjudicating authority could not confirm duty beyond the scope of that notice. Penalty under Section 11AC and interest under Section 11AB were sustained on the basis of the duty liability, and the Rule 173Q penalty remained undisturbed. en-us Tue, 03 Aug 2010 00:00:00 +0530 Sun, 01 May 2011 21:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203016 Scrap arising from job work was held dutiable and not eligible for SSI exemption under the notification relied on, with Rule 57F(5) of the Central Excise Rules, 1944 governing liability for the relevant period. Duty on the amortised value of dies and moulds and on scrap paid before the show-cause notice was appropriated, while the adjudicating authority could not confirm duty beyond the scope of that notice. Penalty under Section 11AC and interest under Section 11AB were sustained on the basis of the duty liability, and the Rule 173Q penalty remained undisturbed. Case-Laws Central Excise Tue, 03 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203016