https://www.taxtmi.com/caselaws?id=762002 Duty on clearance of old plant and machinery depends on the actual nature and description of each clearance, including whether the goods were removed as used machinery or as scrap, and not merely on sale by weight to a scrap dealer. Where duty on M.S. Window Section had already been paid on removal, no further demand, penalty, or interest could survive. Allegations concerning shortage and subsequent clearance of billets required verification of the factual position, including the asserted reversal of credit. The matter was remanded for fresh examination on the disputed clearances, while the demand relating to M.S. Window Section was set aside. en-us Thu, 21 Nov 2024 00:00:00 +0530 Fri, 22 Nov 2024 07:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762002 Duty on clearance of old plant and machinery depends on the actual nature and description of each clearance, including whether the goods were removed as used machinery or as scrap, and not merely on sale by weight to a scrap dealer. Where duty on M.S. Window Section had already been paid on removal, no further demand, penalty, or interest could survive. Allegations concerning shortage and subsequent clearance of billets required verification of the factual position, including the asserted reversal of credit. The matter was remanded for fresh examination on the disputed clearances, while the demand relating to M.S. Window Section was set aside. Case-Laws Central Excise Thu, 21 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762002