https://www.taxtmi.com/caselaws?id=337203 The Tribunal ruled in favor of the appellant, setting aside the duty demand on certain waste and scrap items and the penalty imposed under Section 11AC of the Central Excise Act, 1944. The Tribunal held that waste packing material and specific items did not require duty payment or cenvat credit reversal upon removal. However, due to insufficient documentation on iron and steel items, the matter was referred back for verification. The appellant's actions were deemed not to have malafide intent, leading to the Tribunal's decision to set aside the penalty. en-us Wed, 09 Nov 2016 00:00:00 +0530 Wed, 23 Aug 2017 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337203 The Tribunal ruled in favor of the appellant, setting aside the duty demand on certain waste and scrap items and the penalty imposed under Section 11AC of the Central Excise Act, 1944. The Tribunal held that waste packing material and specific items did not require duty payment or cenvat credit reversal upon removal. However, due to insufficient documentation on iron and steel items, the matter was referred back for verification. The appellant's actions were deemed not to have malafide intent, leading to the Tribunal's decision to set aside the penalty. Case-Laws Central Excise Wed, 09 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337203