https://www.taxtmi.com/caselaws?id=82587 Tariff Item 16A(1) was applied to latex foam sponge articles rather than Tariff Item 16A(2), because the goods emerged from the mould as latex foam sponge articles and not as plain rubber sheets or strips. Allegations that MC sheets and Hawai chappals were never manufactured, and that foam rubber goods were cleared in their guise, failed because delivery challans, invoices, registers, tax records and other corroborative material supported the assessee, while the Department lacked independent proof of clandestine removal. Clubbing of related concerns' clearances was rejected for want of independent corroboration. The undervaluation and duty computation issue was remanded for fresh consideration under Section 4. The later demand was treated as time-barred because the extended period was unavailable on the facts. en-us Thu, 08 Apr 1993 00:00:00 +0530 Wed, 06 Jul 2011 11:51:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82587 Tariff Item 16A(1) was applied to latex foam sponge articles rather than Tariff Item 16A(2), because the goods emerged from the mould as latex foam sponge articles and not as plain rubber sheets or strips. Allegations that MC sheets and Hawai chappals were never manufactured, and that foam rubber goods were cleared in their guise, failed because delivery challans, invoices, registers, tax records and other corroborative material supported the assessee, while the Department lacked independent proof of clandestine removal. Clubbing of related concerns' clearances was rejected for want of independent corroboration. The undervaluation and duty computation issue was remanded for fresh consideration under Section 4. The later demand was treated as time-barred because the extended period was unavailable on the facts. Case-Laws Central Excise Thu, 08 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82587