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    <title>2017 (1) TMI 1233 - CESTAT, BANGALORE</title>
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    <description>The Tribunal upheld the Commissioner (A)&#039;s decision, dismissing the Revenue&#039;s appeal. The Tribunal found that the demand for central excise duty on scrap generated and cleared by job workers was unfounded, emphasizing that the liability and payment of excise duty were governed by specific rules. Citing legal precedents, the Tribunal concluded that the duty demand on scrap generated by job workers was not sustainable, in line with settled legal principles favoring the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=338153</link>
      <description>The Tribunal upheld the Commissioner (A)&#039;s decision, dismissing the Revenue&#039;s appeal. The Tribunal found that the demand for central excise duty on scrap generated and cleared by job workers was unfounded, emphasizing that the liability and payment of excise duty were governed by specific rules. Citing legal precedents, the Tribunal concluded that the duty demand on scrap generated by job workers was not sustainable, in line with settled legal principles favoring the assessee.</description>
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      <pubDate>Wed, 28 Dec 2016 00:00:00 +0530</pubDate>
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