https://www.taxtmi.com/caselaws?id=347314 Duty demand based only on chemical test reports of very small samples from non-standard aluminium waste and scrap was found insufficient, because the samples were not representative of the whole lot and did not by themselves establish clandestine removal or diversion. The demand therefore required reconsideration on a fuller factual appraisal, including job-work clearances and return of goods. Limitation and penalties under the excise law were also not conclusively invocable, as the record did not adequately address suppression, intent, or the relevant period. The impugned order was set aside and the matter remanded for fresh adjudication, with other issues left open. en-us Wed, 19 Jul 2017 00:00:00 +0530 Sat, 02 Sep 2017 11:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347314 Duty demand based only on chemical test reports of very small samples from non-standard aluminium waste and scrap was found insufficient, because the samples were not representative of the whole lot and did not by themselves establish clandestine removal or diversion. The demand therefore required reconsideration on a fuller factual appraisal, including job-work clearances and return of goods. Limitation and penalties under the excise law were also not conclusively invocable, as the record did not adequately address suppression, intent, or the relevant period. The impugned order was set aside and the matter remanded for fresh adjudication, with other issues left open. Case-Laws Central Excise Wed, 19 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347314