https://www.taxtmi.com/caselaws?id=113145 Clandestine manufacture and removal of slag cement was upheld where the assessee failed to produce credible documentary support for its accounting explanation, and statutory records did not reflect the disputed production. The declaration filed under Rule 173B and a letter referring to use of slag were held insufficient to establish disclosure of slag cement manufacture. On that basis, the duty demand was sustained. The same non-disclosure and absence of recordal justified invocation of the extended period of limitation under the Central Excise Act, and the penalty confirmation was also sustained. en-us Mon, 25 Aug 2003 00:00:00 +0530 Fri, 04 May 2012 10:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113145 Clandestine manufacture and removal of slag cement was upheld where the assessee failed to produce credible documentary support for its accounting explanation, and statutory records did not reflect the disputed production. The declaration filed under Rule 173B and a letter referring to use of slag were held insufficient to establish disclosure of slag cement manufacture. On that basis, the duty demand was sustained. The same non-disclosure and absence of recordal justified invocation of the extended period of limitation under the Central Excise Act, and the penalty confirmation was also sustained. Case-Laws Central Excise Mon, 25 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113145