https://www.taxtmi.com/caselaws?id=332369 The Tribunal set aside the order demanding central excise duty on the scrap value retained by a job worker, manufacturing HDPE bags, for double taxation concerns. The Tribunal emphasized that duty on the scrap had already been paid separately, preventing inclusion in the duty calculation for the job worked goods. The Apex Court dismissed the appeal, supporting the Tribunal's decision based on delay and merit grounds. Consequently, the Tribunal found the lower authorities' arguments insufficient and allowed the appeal, providing consequential relief to the appellant. en-us Tue, 16 Aug 2016 00:00:00 +0530 Fri, 06 Jan 2017 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332369 The Tribunal set aside the order demanding central excise duty on the scrap value retained by a job worker, manufacturing HDPE bags, for double taxation concerns. The Tribunal emphasized that duty on the scrap had already been paid separately, preventing inclusion in the duty calculation for the job worked goods. The Apex Court dismissed the appeal, supporting the Tribunal's decision based on delay and merit grounds. Consequently, the Tribunal found the lower authorities' arguments insufficient and allowed the appeal, providing consequential relief to the appellant. Case-Laws Central Excise Tue, 16 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332369