https://www.taxtmi.com/caselaws?id=105689 Unauthorized removal of PVC pipes, scrap and Modvat inputs without documentary support or proper accounting was treated as a breach of excise rules, attracting duty liability and confiscation. The asserted arrangement of storage, transfer, loan or later return of inputs failed for want of reliable proof, so the corresponding demands were sustained. Suppression and non-accountal in statutory records justified invocation of the extended limitation period on the basis of mala fide conduct. While the substantive excise consequences were maintained, the redemption fine and penalty were reduced as excessive on the facts. en-us Tue, 13 Aug 2002 00:00:00 +0530 Wed, 07 Mar 2012 11:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105689 Unauthorized removal of PVC pipes, scrap and Modvat inputs without documentary support or proper accounting was treated as a breach of excise rules, attracting duty liability and confiscation. The asserted arrangement of storage, transfer, loan or later return of inputs failed for want of reliable proof, so the corresponding demands were sustained. Suppression and non-accountal in statutory records justified invocation of the extended limitation period on the basis of mala fide conduct. While the substantive excise consequences were maintained, the redemption fine and penalty were reduced as excessive on the facts. Case-Laws Central Excise Tue, 13 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105689