https://www.taxtmi.com/caselaws?id=84730 Uncorroborated private notebooks, sale bills and statements were insufficient to prove clandestine clearance of latex foam articles beyond the exemption limit, so the duty demand, confiscation and penalty could not be sustained. A purchaser's denial without supporting evidence did not displace the assessee's explanation, and a limited period of alleged unaccounted production could not be extrapolated across the entire demand period. The extended limitation period was also unavailable because the show cause notice lacked a clear statutory basis and a proper allegation of suppression. The assessee was therefore entitled to the exemption, and the impugned orders were set aside. en-us Wed, 22 Nov 1995 00:00:00 +0530 Mon, 25 Jul 2011 12:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84730 Uncorroborated private notebooks, sale bills and statements were insufficient to prove clandestine clearance of latex foam articles beyond the exemption limit, so the duty demand, confiscation and penalty could not be sustained. A purchaser's denial without supporting evidence did not displace the assessee's explanation, and a limited period of alleged unaccounted production could not be extrapolated across the entire demand period. The extended limitation period was also unavailable because the show cause notice lacked a clear statutory basis and a proper allegation of suppression. The assessee was therefore entitled to the exemption, and the impugned orders were set aside. Case-Laws Central Excise Wed, 22 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84730