https://www.taxtmi.com/caselaws?id=331554 Waste and scrap were held dutiable under Notification No. 22/2003-CE only when they arose from duty-free goods or their processing; scrap from packing material used to hold duty-free inputs, and from electrical, pipe, tube light and mechanical parts, was not shown to have arisen from such duty-free material, so the duty demand failed. On limitation, mere non-payment of duty was insufficient to prove wilful suppression, and the Revenue did not establish deliberate intent to evade duty; accordingly, the extended period and equal penalty were held not invocable. The demand, interest and penalties were treated as unsustainable. en-us Tue, 09 Aug 2016 00:00:00 +0530 Tue, 06 Sep 2016 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331554 Waste and scrap were held dutiable under Notification No. 22/2003-CE only when they arose from duty-free goods or their processing; scrap from packing material used to hold duty-free inputs, and from electrical, pipe, tube light and mechanical parts, was not shown to have arisen from such duty-free material, so the duty demand failed. On limitation, mere non-payment of duty was insufficient to prove wilful suppression, and the Revenue did not establish deliberate intent to evade duty; accordingly, the extended period and equal penalty were held not invocable. The demand, interest and penalties were treated as unsustainable. Case-Laws Central Excise Tue, 09 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331554