https://www.taxtmi.com/caselaws?id=114365 Allegations of clandestine manufacture and removal cannot sustain a central excise demand where the department relies only on assumptions about excess wastage and produces no tangible evidence of unaccounted goods, false reporting, or verified clandestine production. Contemporaneous disclosure of wastage to the jurisdictional authorities negatived suppression, so the extended limitation period could not be invoked absent proof of intent to evade duty. With the duty demand unsustainable, the connected penalties also failed. en-us Mon, 26 Jul 2004 00:00:00 +0530 Tue, 15 May 2012 10:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114365 Allegations of clandestine manufacture and removal cannot sustain a central excise demand where the department relies only on assumptions about excess wastage and produces no tangible evidence of unaccounted goods, false reporting, or verified clandestine production. Contemporaneous disclosure of wastage to the jurisdictional authorities negatived suppression, so the extended limitation period could not be invoked absent proof of intent to evade duty. With the duty demand unsustainable, the connected penalties also failed. Case-Laws Central Excise Mon, 26 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114365