https://www.taxtmi.com/caselaws?id=423868 Extended limitation under central excise law cannot be invoked without a clear allegation and factual basis of wilful suppression or deliberate misstatement with intent to evade duty; a notice based only on non-maintenance of records is insufficient, so the demand is time-barred. Waste and scrap arising incidentally during processing under Rule 57F(2) are not liable to excise duty merely because they emerge in the course of manufacture or reprocessing, where they are not otherwise dutiable goods. The Tribunal's view denying duty on such scrap was upheld, and relief to the assessee was maintained. en-us Wed, 15 Jun 2022 00:00:00 +0530 Mon, 06 Feb 2023 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423868 Extended limitation under central excise law cannot be invoked without a clear allegation and factual basis of wilful suppression or deliberate misstatement with intent to evade duty; a notice based only on non-maintenance of records is insufficient, so the demand is time-barred. Waste and scrap arising incidentally during processing under Rule 57F(2) are not liable to excise duty merely because they emerge in the course of manufacture or reprocessing, where they are not otherwise dutiable goods. The Tribunal's view denying duty on such scrap was upheld, and relief to the assessee was maintained. Case-Laws Central Excise Wed, 15 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423868