https://www.taxtmi.com/caselaws?id=217444 A second show cause notice for an earlier period was held not time-barred where the case involved suppression and clandestine activity based on records recovered later, so the outer limitation period remained available. Foreign-origin cannulae were not treated as smuggled goods under the Customs Act because they were not covered by Section 123 and the Revenue lacked corroborative evidence; customs duty, confiscation and penalty were set aside. In contrast, unaccounted finished goods, private records and absence of reliable stock and transaction records supported a finding of clandestine manufacture and clearance of needles by a 100% EOU, so excise duty, confiscation and penalty were upheld. Quantification of excise duty was remanded for fresh determination. en-us Wed, 11 Jan 2012 00:00:00 +0530 Mon, 15 Oct 2012 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217444 A second show cause notice for an earlier period was held not time-barred where the case involved suppression and clandestine activity based on records recovered later, so the outer limitation period remained available. Foreign-origin cannulae were not treated as smuggled goods under the Customs Act because they were not covered by Section 123 and the Revenue lacked corroborative evidence; customs duty, confiscation and penalty were set aside. In contrast, unaccounted finished goods, private records and absence of reliable stock and transaction records supported a finding of clandestine manufacture and clearance of needles by a 100% EOU, so excise duty, confiscation and penalty were upheld. Quantification of excise duty was remanded for fresh determination. Case-Laws Central Excise Wed, 11 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217444