https://www.taxtmi.com/caselaws?id=83036 Central Excise officers could proceed independently on the basis of a police seizure and enquiry once they had reason to believe that excise law was violated, so the departmental action was maintainable. The show cause notice was not invalid merely because it was issued on behalf of the adjudicating authority, but the material supported the demand only for the normal limitation period; the extended period was not established on the record. The adjudication order also rested on an overbroad assumption of clandestine manufacture and clearance, so the duty and penalty required fresh determination on proper appreciation of the evidence. The matter was remanded for reconsideration in accordance with law and the recorded findings. en-us Thu, 06 Jan 1994 00:00:00 +0530 Sat, 09 Jul 2011 11:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83036 Central Excise officers could proceed independently on the basis of a police seizure and enquiry once they had reason to believe that excise law was violated, so the departmental action was maintainable. The show cause notice was not invalid merely because it was issued on behalf of the adjudicating authority, but the material supported the demand only for the normal limitation period; the extended period was not established on the record. The adjudication order also rested on an overbroad assumption of clandestine manufacture and clearance, so the duty and penalty required fresh determination on proper appreciation of the evidence. The matter was remanded for reconsideration in accordance with law and the recorded findings. Case-Laws Central Excise Thu, 06 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83036