https://www.taxtmi.com/caselaws?id=767291 CESTAT Chennai upheld excise duty demands against the appellant for clearing zinc scrap and structural grills without payment of duty, and failing to reverse Cenvat credit on inputs cleared as such. The tribunal confirmed demands of Rs.8,25,921 on zinc scrap and Rs.1,68,936 on steel structural clearances to the appellant's own fabrication division. The extended limitation period was validly invoked due to suppression of facts with intent to evade duty, discovered only through investigation. The appeal was rejected and the lower authorities' order was upheld. en-us Thu, 13 Mar 2025 00:00:00 +0530 Thu, 13 Mar 2025 16:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767291 CESTAT Chennai upheld excise duty demands against the appellant for clearing zinc scrap and structural grills without payment of duty, and failing to reverse Cenvat credit on inputs cleared as such. The tribunal confirmed demands of Rs.8,25,921 on zinc scrap and Rs.1,68,936 on steel structural clearances to the appellant's own fabrication division. The extended limitation period was validly invoked due to suppression of facts with intent to evade duty, discovered only through investigation. The appeal was rejected and the lower authorities' order was upheld. Case-Laws Central Excise Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767291