https://www.taxtmi.com/caselaws?id=94340 A duty demand for alleged shortage of clinker and clandestine removal was held unsustainable because the Department failed to produce independent evidence to rebut the respondents' expert reports, stock verification material, and explanation that recorded stock was overstated due to dust and gas loss. On limitation, the extended period could not be invoked because the record did not establish fraud, collusion, wilful misstatement, or suppression of facts, and the notice was not issued within six months of the Department's knowledge of the shortage. The appellate order setting aside the adjudication was upheld. en-us Wed, 06 Aug 1997 00:00:00 +0530 Mon, 21 Nov 2011 17:07:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94340 A duty demand for alleged shortage of clinker and clandestine removal was held unsustainable because the Department failed to produce independent evidence to rebut the respondents' expert reports, stock verification material, and explanation that recorded stock was overstated due to dust and gas loss. On limitation, the extended period could not be invoked because the record did not establish fraud, collusion, wilful misstatement, or suppression of facts, and the notice was not issued within six months of the Department's knowledge of the shortage. The appellate order setting aside the adjudication was upheld. Case-Laws Central Excise Wed, 06 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94340