https://www.taxtmi.com/caselaws?id=82499 An Additional Collector was treated as competent to issue a show cause notice invoking the extended period under the excise limitation provision because the rules defined "Collector" to include an Additional Collector, and the subsequent amendment did not invalidate the earlier notice. On the substantive allegation of clandestine manufacture and removal of biris, the demand and penalty were found unsustainable because the department relied on weak, uncorroborated evidence from an ex-employee, unsupported records, and inconclusive handwriting material, without proving procurement, consumption, disposal, or sale proceeds. The burden to establish clandestine removal in a physically controlled regime remained on the department, and that burden was not discharged. en-us Wed, 13 Jan 1993 00:00:00 +0530 Tue, 05 Jul 2011 15:18:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82499 An Additional Collector was treated as competent to issue a show cause notice invoking the extended period under the excise limitation provision because the rules defined "Collector" to include an Additional Collector, and the subsequent amendment did not invalidate the earlier notice. On the substantive allegation of clandestine manufacture and removal of biris, the demand and penalty were found unsustainable because the department relied on weak, uncorroborated evidence from an ex-employee, unsupported records, and inconclusive handwriting material, without proving procurement, consumption, disposal, or sale proceeds. The burden to establish clandestine removal in a physically controlled regime remained on the department, and that burden was not discharged. Case-Laws Central Excise Wed, 13 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82499