https://www.taxtmi.com/caselaws?id=371380 The appellant was found not liable to pay duty on waste and scrap arising during manufacture as the Tribunal determined that the waste and scrap cleared by the appellant, which was in stock on 31/08/1997, was not eligible for exemption under Notification No. 49/1997. The Tribunal also ruled that there was no evidence of suppression by the appellant in the case, dismissing the allegation made in the Show Cause Notice issued after a significant delay. Additionally, the Tribunal held that the demand for duty raised in September 2002 was time-barred due to the lack of specific acts of collusion or suppression by the appellant. en-us Tue, 30 Oct 2018 00:00:00 +0530 Tue, 04 Dec 2018 08:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371380 The appellant was found not liable to pay duty on waste and scrap arising during manufacture as the Tribunal determined that the waste and scrap cleared by the appellant, which was in stock on 31/08/1997, was not eligible for exemption under Notification No. 49/1997. The Tribunal also ruled that there was no evidence of suppression by the appellant in the case, dismissing the allegation made in the Show Cause Notice issued after a significant delay. Additionally, the Tribunal held that the demand for duty raised in September 2002 was time-barred due to the lack of specific acts of collusion or suppression by the appellant. Case-Laws Central Excise Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371380