https://www.taxtmi.com/caselaws?id=190128 Duty was held payable on aluminium ingots attributable to wastage exceeding the prescribed 6% norm during job work, because the excess wastage was treated as use beyond the scope of the duty-free permission, even though the entire quantity of ingots was otherwise utilised and no diversion was shown. However, in the absence of evidence of diversion or suppression, invocation of the extended period of limitation was not justified and penalty was unsustainable. The duty demand was therefore sustained only for the valid period, while the time-barred demands were remanded for restriction to the normal period and the penalty was set aside. en-us Mon, 09 Jan 2017 00:00:00 +0530 Thu, 24 Aug 2017 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190128 Duty was held payable on aluminium ingots attributable to wastage exceeding the prescribed 6% norm during job work, because the excess wastage was treated as use beyond the scope of the duty-free permission, even though the entire quantity of ingots was otherwise utilised and no diversion was shown. However, in the absence of evidence of diversion or suppression, invocation of the extended period of limitation was not justified and penalty was unsustainable. The duty demand was therefore sustained only for the valid period, while the time-barred demands were remanded for restriction to the normal period and the penalty was set aside. Case-Laws Central Excise Mon, 09 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190128