https://www.taxtmi.com/caselaws?id=375790 The Tribunal ruled that for the period from 01/04/2012 to 27/09/2013, the liability for capital goods cleared as scrap had to be reversed as per amended provisions. The matter was remanded to the Adjudicating Authority for further determination. For the period after 27/09/2013, the appellant had already discharged the liability based on transaction value. The Tribunal found no scope for doubt in invoking the extended period of limitation. The appeal was partly allowed, and the penalty was to be requantified based on the decisions. en-us Fri, 11 Jan 2019 00:00:00 +0530 Tue, 26 Feb 2019 07:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375790 The Tribunal ruled that for the period from 01/04/2012 to 27/09/2013, the liability for capital goods cleared as scrap had to be reversed as per amended provisions. The matter was remanded to the Adjudicating Authority for further determination. For the period after 27/09/2013, the appellant had already discharged the liability based on transaction value. The Tribunal found no scope for doubt in invoking the extended period of limitation. The appeal was partly allowed, and the penalty was to be requantified based on the decisions. Case-Laws Central Excise Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375790