https://www.taxtmi.com/caselaws?id=364470 The Tribunal ruled in favor of the appellants, stating that the waste and scrap cleared from old machinery by a sugar manufacturing company did not require duty payment as the Revenue failed to prove its origin from duty-paid capital goods. Additionally, the Tribunal agreed with the appellants on the limitation period issue, finding no evidence of misconduct and thus setting aside the demand raised by the Revenue. The appellants were granted relief based on the lack of proof of any wrongdoing. en-us Thu, 21 Jun 2018 00:00:00 +0530 Tue, 31 Jul 2018 07:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364470 The Tribunal ruled in favor of the appellants, stating that the waste and scrap cleared from old machinery by a sugar manufacturing company did not require duty payment as the Revenue failed to prove its origin from duty-paid capital goods. Additionally, the Tribunal agreed with the appellants on the limitation period issue, finding no evidence of misconduct and thus setting aside the demand raised by the Revenue. The appellants were granted relief based on the lack of proof of any wrongdoing. Case-Laws Central Excise Thu, 21 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364470