https://www.taxtmi.com/caselaws?id=381183 The Tribunal ruled in favor of the appellant, M/s Gujarat Narmada Auto Ltd., in a case involving Central Excise duty liability on goods purchased in auction and sold as waste and scrap. The appellant, not being a manufacturer, was found not liable for the duty, with the responsibility falling on the original company. The Tribunal dismissed the demand for Excise duty due to the delayed issuance of the Show Cause Notice, deeming it time-barred. Furthermore, the imposition of a redemption fine without confiscated goods was rejected by the Tribunal. en-us Mon, 03 Jun 2019 00:00:00 +0530 Thu, 06 Jun 2019 00:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381183 The Tribunal ruled in favor of the appellant, M/s Gujarat Narmada Auto Ltd., in a case involving Central Excise duty liability on goods purchased in auction and sold as waste and scrap. The appellant, not being a manufacturer, was found not liable for the duty, with the responsibility falling on the original company. The Tribunal dismissed the demand for Excise duty due to the delayed issuance of the Show Cause Notice, deeming it time-barred. Furthermore, the imposition of a redemption fine without confiscated goods was rejected by the Tribunal. Case-Laws Central Excise Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381183