https://www.taxtmi.com/caselaws?id=117968 Failure to prove bale-wise identity and lawful return of alleged duty-paid goods justified duty demand and confiscation, because the documents did not establish that the seized fabrics were the same goods earlier cleared on payment of duty and the assessee's version shifted during investigation. Suppression of material facts and clandestine removal supported invocation of the extended limitation period under the proviso to section 11A(1) of the Central Excise Act, 1944, so the extended period was upheld. Although duty and confiscation were sustained, the penalty was reduced on the facts and circumstances. en-us Mon, 06 Mar 2006 00:00:00 +0530 Wed, 27 Jun 2012 16:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117968 Failure to prove bale-wise identity and lawful return of alleged duty-paid goods justified duty demand and confiscation, because the documents did not establish that the seized fabrics were the same goods earlier cleared on payment of duty and the assessee's version shifted during investigation. Suppression of material facts and clandestine removal supported invocation of the extended limitation period under the proviso to section 11A(1) of the Central Excise Act, 1944, so the extended period was upheld. Although duty and confiscation were sustained, the penalty was reduced on the facts and circumstances. Case-Laws Central Excise Mon, 06 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117968