https://www.taxtmi.com/caselaws?id=222042 The Tribunal dismissed the demands for Central Value Duty (CVD) and Special Additional Duty (SAD) as unsustainable based on regulations and legal precedents. It found the payment of Central Excise duty on goods cleared as scrap appropriate, without penalties under the Customs Act. The plea of limitation raised by the company was accepted due to the lack of evidence of suppression or fraud, leading to setting aside the impugned order and allowing the appeals against the demands and penalties. en-us Wed, 13 Jun 2012 00:00:00 +0530 Sat, 28 Dec 2013 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222042 The Tribunal dismissed the demands for Central Value Duty (CVD) and Special Additional Duty (SAD) as unsustainable based on regulations and legal precedents. It found the payment of Central Excise duty on goods cleared as scrap appropriate, without penalties under the Customs Act. The plea of limitation raised by the company was accepted due to the lack of evidence of suppression or fraud, leading to setting aside the impugned order and allowing the appeals against the demands and penalties. Case-Laws Customs Wed, 13 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222042