https://www.taxtmi.com/caselaws?id=353526 The Appellate Tribunal CESTAT CHANDIGARH dismissed the Revenue's appeal against the respondent, a manufacturer accused of undervaluing brass scrap. The Tribunal found that the duty paid by the respondent on the final product remained consistent despite fluctuations in scrap pricing, indicating revenue neutrality. It was concluded that the extended period of limitation was not applicable due to the department's awareness of the alleged practice, ultimately leading to the rejection of the Revenue's claims. en-us Mon, 01 Jan 2018 00:00:00 +0530 Fri, 01 Mar 2019 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353526 The Appellate Tribunal CESTAT CHANDIGARH dismissed the Revenue's appeal against the respondent, a manufacturer accused of undervaluing brass scrap. The Tribunal found that the duty paid by the respondent on the final product remained consistent despite fluctuations in scrap pricing, indicating revenue neutrality. It was concluded that the extended period of limitation was not applicable due to the department's awareness of the alleged practice, ultimately leading to the rejection of the Revenue's claims. Case-Laws Central Excise Mon, 01 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353526