https://www.taxtmi.com/caselaws?id=217791 In captive consumption disputes, the extended period of limitation cannot be invoked unless the Revenue pleads and proves suppression, manipulation, or other misstatement of recorded clearances leading to duty evasion. Where statutory records reflect removal, daily stock accounting is maintained, and the notice does not specifically allege the disputed clearances on the relevant dates, limitation may bar the demand. The deeming rule treating goods as removed immediately before consumption does not by itself justify extended limitation without a properly pleaded factual basis. On the stated facts, the demand was treated as time-barred and the department's attempt to rely on the extended period failed. en-us Fri, 07 Oct 2011 00:00:00 +0530 Fri, 26 Oct 2012 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217791 In captive consumption disputes, the extended period of limitation cannot be invoked unless the Revenue pleads and proves suppression, manipulation, or other misstatement of recorded clearances leading to duty evasion. Where statutory records reflect removal, daily stock accounting is maintained, and the notice does not specifically allege the disputed clearances on the relevant dates, limitation may bar the demand. The deeming rule treating goods as removed immediately before consumption does not by itself justify extended limitation without a properly pleaded factual basis. On the stated facts, the demand was treated as time-barred and the department's attempt to rely on the extended period failed. Case-Laws Central Excise Fri, 07 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217791