https://www.taxtmi.com/caselaws?id=126443 The Tribunal overturned the impugned order, granting relief to the appellants. It held that the clearances for captive consumption did not attract Central Excise duty. The extended period for duty demand was not applicable as the department failed to establish an intention to evade duty, leading to the penalties imposed being set aside. The burden of proof rested on the department to prove suppression of facts, which was not met in this case. en-us Thu, 04 Jun 2009 00:00:00 +0530 Tue, 06 Nov 2012 16:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126443 The Tribunal overturned the impugned order, granting relief to the appellants. It held that the clearances for captive consumption did not attract Central Excise duty. The extended period for duty demand was not applicable as the department failed to establish an intention to evade duty, leading to the penalties imposed being set aside. The burden of proof rested on the department to prove suppression of facts, which was not met in this case. Case-Laws Central Excise Thu, 04 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126443