https://www.taxtmi.com/caselaws?id=215212 CESTAT, Mumbai sustained findings of clandestine manufacture and clearance where excise records did not match balance-sheet figures, purchasers denied buying software and confirmed purchase of fabrics, and the discrepancy established suppression of production and sales. On those facts, the extended period of limitation was correctly invoked and the demand on that count was upheld. The correct duty rate, however, depended on whether the goods were made from imported or indigenous raw material and whether an earlier show-cause demand had been duplicated, so the matter was remanded for factual verification, re-quantification under the applicable notification, exclusion of any duplicate demand, and reconsideration of penalty. en-us Tue, 17 Jan 2012 00:00:00 +0530 Fri, 27 Jul 2012 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215212 CESTAT, Mumbai sustained findings of clandestine manufacture and clearance where excise records did not match balance-sheet figures, purchasers denied buying software and confirmed purchase of fabrics, and the discrepancy established suppression of production and sales. On those facts, the extended period of limitation was correctly invoked and the demand on that count was upheld. The correct duty rate, however, depended on whether the goods were made from imported or indigenous raw material and whether an earlier show-cause demand had been duplicated, so the matter was remanded for factual verification, re-quantification under the applicable notification, exclusion of any duplicate demand, and reconsideration of penalty. Case-Laws Central Excise Tue, 17 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215212