https://www.taxtmi.com/caselaws?id=72233 A duty demand is not time-barred where the show-cause notice, read as a whole, alleges suppression, non-accountal and clandestine removal; the absence of a separate year-specific suppression allegation did not defeat the demand. The alleged clearances to the Director General of Supplies & Disposals failed on the correspondence showing no despatch from the factory, so that part of the case was not proved. The remaining allegations of non-accountal and clandestine removal were established through records, invoices, delivery challans, lorry receipts and seized goods, and the assessee did not displace that evidence. Post-clearance price reductions did not change assessable value, and the penalty was sustained. en-us Wed, 20 Feb 1985 00:00:00 +0530 Sat, 14 May 2011 14:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72233 A duty demand is not time-barred where the show-cause notice, read as a whole, alleges suppression, non-accountal and clandestine removal; the absence of a separate year-specific suppression allegation did not defeat the demand. The alleged clearances to the Director General of Supplies & Disposals failed on the correspondence showing no despatch from the factory, so that part of the case was not proved. The remaining allegations of non-accountal and clandestine removal were established through records, invoices, delivery challans, lorry receipts and seized goods, and the assessee did not displace that evidence. Post-clearance price reductions did not change assessable value, and the penalty was sustained. Case-Laws Central Excise Wed, 20 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72233