https://www.taxtmi.com/caselaws?id=209158 The Appellate Tribunal CESTAT, Mumbai directed a reconsideration of the demand of duty, interest, and penalty against the sale of scrap of old and used capital goods by manufacturers of sugar. The Tribunal found merit in the appellants' argument that the waste and scrap cleared were from non-modvatable goods, instructing the adjudicating authority to review the provided documents and make a fresh decision. Emphasizing the importance of a comprehensive assessment and fair opportunity for the appellants, the judgment underscored the necessity of thorough evaluation before confirming such demands. en-us Tue, 18 Jan 2011 00:00:00 +0530 Sat, 27 Jul 2013 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209158 The Appellate Tribunal CESTAT, Mumbai directed a reconsideration of the demand of duty, interest, and penalty against the sale of scrap of old and used capital goods by manufacturers of sugar. The Tribunal found merit in the appellants' argument that the waste and scrap cleared were from non-modvatable goods, instructing the adjudicating authority to review the provided documents and make a fresh decision. Emphasizing the importance of a comprehensive assessment and fair opportunity for the appellants, the judgment underscored the necessity of thorough evaluation before confirming such demands. Case-Laws Central Excise Tue, 18 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209158