https://www.taxtmi.com/caselaws?id=52813 Waste and scrap generated in manufacturing motor vehicle bodies did not qualify for exemption under Notification No. 89/95-C.E. where the factory also manufactured dutiable goods, because the proviso excluded scrap cleared from such mixed-production factories and a waiver under Section 11C was not equivalent to exemption under Section 5A. The demand was also held to fall within the extended limitation period where suppression of facts with intent to evade duty was alleged and not rebutted. Penalties under Section 11AC and Rule 173Q were not sustainable, however, because the notices did not specifically allege suppression relating to the scrap clearances. en-us Fri, 05 Mar 2004 00:00:00 +0530 Fri, 08 Oct 2010 09:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52813 Waste and scrap generated in manufacturing motor vehicle bodies did not qualify for exemption under Notification No. 89/95-C.E. where the factory also manufactured dutiable goods, because the proviso excluded scrap cleared from such mixed-production factories and a waiver under Section 11C was not equivalent to exemption under Section 5A. The demand was also held to fall within the extended limitation period where suppression of facts with intent to evade duty was alleged and not rebutted. Penalties under Section 11AC and Rule 173Q were not sustainable, however, because the notices did not specifically allege suppression relating to the scrap clearances. Case-Laws Central Excise Fri, 05 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52813