https://www.taxtmi.com/caselaws?id=73335 Clandestine manufacture of wires and cables was not proved because the department relied only on bank correspondence and stock statements, without direct evidence, corroborative proof of production, licence status, power connection, or statements from persons involved in manufacture; the demand and penalty were therefore unsustainable. The plea of limitation under section 40(2) of the Central Excises and Salt Act, 1944 also failed because that provision was held applicable only to court proceedings, not to departmental assessment and recovery proceedings. The appeal succeeded overall, and the duty demand and penalty were set aside on the failure to establish manufacture. en-us Sun, 27 Mar 1983 00:00:00 +0530 Tue, 31 May 2011 11:51:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73335 Clandestine manufacture of wires and cables was not proved because the department relied only on bank correspondence and stock statements, without direct evidence, corroborative proof of production, licence status, power connection, or statements from persons involved in manufacture; the demand and penalty were therefore unsustainable. The plea of limitation under section 40(2) of the Central Excises and Salt Act, 1944 also failed because that provision was held applicable only to court proceedings, not to departmental assessment and recovery proceedings. The appeal succeeded overall, and the duty demand and penalty were set aside on the failure to establish manufacture. Case-Laws Central Excise Sun, 27 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73335