https://www.taxtmi.com/caselaws?id=101113 Duplicate accounts and unrecorded clearances in the statutory records were treated as sufficient evidence of clandestine removal, and the duty demand and penalties were upheld. The explanation disputing the alleged removals was found unsupported by the record. The same factual basis also defeated the limitation plea, because suppression of clearances and maintenance of duplicate records negated the time-bar defence. The appeal therefore failed in full, leaving the confirmed duty demand and penalties undisturbed. en-us Wed, 23 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 16:49:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101113 Duplicate accounts and unrecorded clearances in the statutory records were treated as sufficient evidence of clandestine removal, and the duty demand and penalties were upheld. The explanation disputing the alleged removals was found unsupported by the record. The same factual basis also defeated the limitation plea, because suppression of clearances and maintenance of duplicate records negated the time-bar defence. The appeal therefore failed in full, leaving the confirmed duty demand and penalties undisturbed. Case-Laws Central Excise Wed, 23 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101113