https://www.taxtmi.com/caselaws?id=203232 The Hon'ble Madras High Court directed the Tribunal to reevaluate the duty demand on excess scrap, considering if there was suppression of facts and determining the applicability of Section 28(1)(b) of the Customs Act. The Tribunal upheld the duty demand due to the suppression of excess quantity, applying the extended period for duty computation. The penalty under Section 114A was not addressed as there was no appeal by the Revenue. The duty liability was confirmed, and the penalty aspect remained unaddressed in the judgment pronounced on 10.3.2011. en-us Tue, 08 Mar 2011 00:00:00 +0530 Tue, 10 May 2011 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203232 The Hon'ble Madras High Court directed the Tribunal to reevaluate the duty demand on excess scrap, considering if there was suppression of facts and determining the applicability of Section 28(1)(b) of the Customs Act. The Tribunal upheld the duty demand due to the suppression of excess quantity, applying the extended period for duty computation. The penalty under Section 114A was not addressed as there was no appeal by the Revenue. The duty liability was confirmed, and the penalty aspect remained unaddressed in the judgment pronounced on 10.3.2011. Case-Laws Customs Tue, 08 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203232