https://www.taxtmi.com/caselaws?id=375232 The Tribunal set aside the Commissioner's decision confirming duty demand and penalties for Central Excise duty on MS scrap, citing inconsistencies and lack of proper examination of documentary evidence. The Tribunal remanded the matter to the Original Authority, directing a reevaluation considering all documents, adherence to natural justice principles, and limitation periods. The appeal was allowed for a fresh decision, emphasizing procedural fairness and thorough evidence review. en-us Thu, 14 Feb 2019 00:00:00 +0530 Sat, 16 Feb 2019 06:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375232 The Tribunal set aside the Commissioner's decision confirming duty demand and penalties for Central Excise duty on MS scrap, citing inconsistencies and lack of proper examination of documentary evidence. The Tribunal remanded the matter to the Original Authority, directing a reevaluation considering all documents, adherence to natural justice principles, and limitation periods. The appeal was allowed for a fresh decision, emphasizing procedural fairness and thorough evidence review. Case-Laws Central Excise Thu, 14 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375232