https://www.taxtmi.com/caselaws?id=185261 Minor stock variations in molasses and sugar, explained by the manufacturing process and regular excise monitoring, did not justify duty demand, so the demand was set aside. Bagasse and press mud were treated as manufacturing waste, not excisable goods, and no duty or Cenvat credit reversal was payable on their clearance. Scrap sales were disclosed in books, balance sheets, invoices and tax returns, so suppression was not established and the extended period could not be invoked. Duty on tin scrap was deleted, normal-period duty on MS scrap was sustained, and the penalty was set aside. en-us Fri, 23 Oct 2015 00:00:00 +0530 Mon, 13 Feb 2017 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185261 Minor stock variations in molasses and sugar, explained by the manufacturing process and regular excise monitoring, did not justify duty demand, so the demand was set aside. Bagasse and press mud were treated as manufacturing waste, not excisable goods, and no duty or Cenvat credit reversal was payable on their clearance. Scrap sales were disclosed in books, balance sheets, invoices and tax returns, so suppression was not established and the extended period could not be invoked. Duty on tin scrap was deleted, normal-period duty on MS scrap was sustained, and the penalty was set aside. Case-Laws Central Excise Fri, 23 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185261