https://www.taxtmi.com/highlights?id=79821 Duty demand of Rs.15,19,610/- confirmed. Original demand of Rs.2,54,01,776/- not accepted. Appellant failed to counter Commissioner's observations on Annexures II, III, and VI with evidence. Duty payable on waste/scrap even if generated from duty-paid raw material. Benefit of Notification No.2/95-CE denied for clandestine removals beyond permissible limits. Demand of Rs.30,39,220/- confirmed. Departmental appeal partially allowed, denying Notification benefit. Matter remanded to re-determine duty, extend Section 11AC(d) benefit for reduced penalty if duty, interest paid within stipulated time. Revenue's appeal remanded, opportunity of hearing to appellant. en-us Mon, 29 Jul 2024 10:01:56 +0530 Mon, 29 Jul 2024 10:01:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79821 Duty demand of Rs.15,19,610/- confirmed. Original demand of Rs.2,54,01,776/- not accepted. Appellant failed to counter Commissioner's observations on Annexures II, III, and VI with evidence. Duty payable on waste/scrap even if generated from duty-paid raw material. Benefit of Notification No.2/95-CE denied for clandestine removals beyond permissible limits. Demand of Rs.30,39,220/- confirmed. Departmental appeal partially allowed, denying Notification benefit. Matter remanded to re-determine duty, extend Section 11AC(d) benefit for reduced penalty if duty, interest paid within stipulated time. Revenue's appeal remanded, opportunity of hearing to appellant. Highlights Central Excise Mon, 29 Jul 2024 10:01:56 +0530 https://www.taxtmi.com/highlights?id=79821