https://www.taxtmi.com/caselaws?id=207008 The Appellate Tribunal CESTAT, AHMEDABAD upheld the duty demand of Rs. 21,59,348/- against the appellant for failure to prove the use of imported scrap in the electric arc furnace under Section 11A of the Central Excise Act, 1944. However, the penalty of Rs. One lakh imposed was set aside due to the goods being cleared under bond with department knowledge and submission of end-use certificates. The Tribunal clarified the distinction between customs duty and Central Excise duty, ultimately affirming the duty demand while revoking the penalty. en-us Wed, 23 Feb 2011 00:00:00 +0530 Fri, 07 Jun 2013 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207008 The Appellate Tribunal CESTAT, AHMEDABAD upheld the duty demand of Rs. 21,59,348/- against the appellant for failure to prove the use of imported scrap in the electric arc furnace under Section 11A of the Central Excise Act, 1944. However, the penalty of Rs. One lakh imposed was set aside due to the goods being cleared under bond with department knowledge and submission of end-use certificates. The Tribunal clarified the distinction between customs duty and Central Excise duty, ultimately affirming the duty demand while revoking the penalty. Case-Laws Customs Wed, 23 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207008