https://www.taxtmi.com/caselaws?id=211009 In alleged clandestine removal from a cigarette factory under physical control of departmental officers, the extended period of limitation could not be invoked unless the department specifically alleged and proved collusion or supervisory failure by the officers responsible for the prescribed checks. Because the notice did not proceed against the supervising officers and the record showed they were following the Cigarette Manual and Standing Instructions, the suppression basis for extended limitation failed. On that reasoning, the show cause notice and demand were treated as unsustainable, and the duty demand, penalties, confiscation and interest order were set aside. en-us Tue, 05 Apr 2011 00:00:00 +0530 Wed, 29 Feb 2012 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211009 In alleged clandestine removal from a cigarette factory under physical control of departmental officers, the extended period of limitation could not be invoked unless the department specifically alleged and proved collusion or supervisory failure by the officers responsible for the prescribed checks. Because the notice did not proceed against the supervising officers and the record showed they were following the Cigarette Manual and Standing Instructions, the suppression basis for extended limitation failed. On that reasoning, the show cause notice and demand were treated as unsustainable, and the duty demand, penalties, confiscation and interest order were set aside. Case-Laws Central Excise Tue, 05 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211009