https://www.taxtmi.com/caselaws?id=115483 Extended limitation for central excise duty requires suppression when the department had no prior knowledge of the relevant movements or procedure. Numbered movement documents, departmental inspections and contemporaneous correspondence may negate suppression. Duty liability for inter-unit goods depends on proof of marketability, manufacturer status, related-person relationship, applicable exemption and any clandestine removal; non-compliance with procedural requirements alone does not establish liability. Where duty demand fails on limitation and merits, consequential confiscation and penalty lack an independent basis. en-us Fri, 17 Jun 2005 00:00:00 +0530 Wed, 30 May 2012 10:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115483 Extended limitation for central excise duty requires suppression when the department had no prior knowledge of the relevant movements or procedure. Numbered movement documents, departmental inspections and contemporaneous correspondence may negate suppression. Duty liability for inter-unit goods depends on proof of marketability, manufacturer status, related-person relationship, applicable exemption and any clandestine removal; non-compliance with procedural requirements alone does not establish liability. Where duty demand fails on limitation and merits, consequential confiscation and penalty lack an independent basis. Case-Laws Central Excise Fri, 17 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115483