https://www.taxtmi.com/caselaws?id=356991 The Appellate Tribunal upheld the demand for duty, interest, and penalty on scrap generated during manufacturing of exempted goods by a Cooperative Society. The Tribunal justified the invocation of Section 11AC due to the Appellant's failure to disclose information, constituting suppression of facts. However, the High Court remanded the case to the Tribunal to address the Appellant's contentions on penalty imposition and enhancement, emphasizing the need for a fresh adjudication. The Court partially allowed the Appeal, stressing the importance of considering all legal contentions raised. en-us Mon, 07 Aug 2017 00:00:00 +0530 Fri, 27 Apr 2018 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356991 The Appellate Tribunal upheld the demand for duty, interest, and penalty on scrap generated during manufacturing of exempted goods by a Cooperative Society. The Tribunal justified the invocation of Section 11AC due to the Appellant's failure to disclose information, constituting suppression of facts. However, the High Court remanded the case to the Tribunal to address the Appellant's contentions on penalty imposition and enhancement, emphasizing the need for a fresh adjudication. The Court partially allowed the Appeal, stressing the importance of considering all legal contentions raised. Case-Laws Central Excise Mon, 07 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356991