https://www.taxtmi.com/caselaws?id=81817 Clandestine removal and suppression of facts with intent to evade duty were treated as sufficient grounds to invoke the extended limitation period under Central Excise law. The notice, read as a whole, alleged removal of steel castings without duty payment, without gate passes, and without proper entry in statutory records, supported by shortages and unverifiable stock during verification. On those facts, the demand was held not time-barred and the extended period was available. Because the same findings established violation of the statutory rules, the penalty was also sustained. The appeal therefore failed on both limitation and penalty. en-us Thu, 27 Feb 1992 00:00:00 +0530 Wed, 29 Jun 2011 11:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81817 Clandestine removal and suppression of facts with intent to evade duty were treated as sufficient grounds to invoke the extended limitation period under Central Excise law. The notice, read as a whole, alleged removal of steel castings without duty payment, without gate passes, and without proper entry in statutory records, supported by shortages and unverifiable stock during verification. On those facts, the demand was held not time-barred and the extended period was available. Because the same findings established violation of the statutory rules, the penalty was also sustained. The appeal therefore failed on both limitation and penalty. Case-Laws Central Excise Thu, 27 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81817