https://www.taxtmi.com/caselaws?id=787894 Where duty has been assessed and paid on scrap, a subsequent demand charging duty on the same raw materials alleged to have produced that scrap was held impermissible as amounting to double taxation absent evidence of diversion or concealment; the specific demand for duty on excess raw materials was therefore cancelled. Further, imposition of penalty for clearances of scrap in excess of SION norms was set aside where the exporter was a 100% EOU operating under departmental supervision and no contrary evidence of concealment or diversion existed. Other confirmed demands on scrap that were not disputed remain unaffected. en-us Tue, 13 Jan 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787894 Where duty has been assessed and paid on scrap, a subsequent demand charging duty on the same raw materials alleged to have produced that scrap was held impermissible as amounting to double taxation absent evidence of diversion or concealment; the specific demand for duty on excess raw materials was therefore cancelled. Further, imposition of penalty for clearances of scrap in excess of SION norms was set aside where the exporter was a 100% EOU operating under departmental supervision and no contrary evidence of concealment or diversion existed. Other confirmed demands on scrap that were not disputed remain unaffected. Case-Laws Central Excise Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787894