https://www.taxtmi.com/caselaws?id=113366 A duty demand based on an alleged universal stentering of processed fabrics failed because the supposed random verification was unreliable and the records showed mixed treatment of dutiable, exempt, and reprocessed consignments. A new objection not raised in the show cause notice could not be introduced at adjudication, and prior filings of classification lists, returns, and invoices defeated the allegation of suppression, so the extended limitation period was unavailable. Confiscation, penalty, and interest also failed because the goods were in-process materials not yet required to be entered in the finished goods register, and no clandestine removal was established. en-us Thu, 19 Feb 2004 00:00:00 +0530 Sat, 05 May 2012 09:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113366 A duty demand based on an alleged universal stentering of processed fabrics failed because the supposed random verification was unreliable and the records showed mixed treatment of dutiable, exempt, and reprocessed consignments. A new objection not raised in the show cause notice could not be introduced at adjudication, and prior filings of classification lists, returns, and invoices defeated the allegation of suppression, so the extended limitation period was unavailable. Confiscation, penalty, and interest also failed because the goods were in-process materials not yet required to be entered in the finished goods register, and no clandestine removal was established. Case-Laws Central Excise Thu, 19 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113366