https://www.taxtmi.com/caselaws?id=399184 The Tribunal dismissed the appeal filed by M/s. Rathi Steel & Power Ltd against a duty demand of Rs. 62,227 plus interest and penalty for the period 2011-12. The appellant's failure to reverse credit for cleared capital goods as scrap led to the duty demand. Despite opportunities, the appellant did not appear for hearings, resulting in ex-parte orders. The Tribunal rejected the appellant's new argument of a revenue neutral situation due to transferring goods to another factory, emphasizing timely participation in proceedings and adherence to procedural requirements. The appeal was dismissed, affirming the duty demand. en-us Mon, 05 Oct 2020 00:00:00 +0530 Tue, 06 Oct 2020 11:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399184 The Tribunal dismissed the appeal filed by M/s. Rathi Steel & Power Ltd against a duty demand of Rs. 62,227 plus interest and penalty for the period 2011-12. The appellant's failure to reverse credit for cleared capital goods as scrap led to the duty demand. Despite opportunities, the appellant did not appear for hearings, resulting in ex-parte orders. The Tribunal rejected the appellant's new argument of a revenue neutral situation due to transferring goods to another factory, emphasizing timely participation in proceedings and adherence to procedural requirements. The appeal was dismissed, affirming the duty demand. Case-Laws Central Excise Mon, 05 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399184