https://www.taxtmi.com/caselaws?id=165730 Where goods were disclosed in classification lists and the Department had been directed to verify excisability, the removals were not treated as clandestine, so the shorter limitation for non-suppression cases applied and the demand beyond that period was time-barred. The alleged procedural lapses in accountal and gate passes were treated as minor, and no sufficient basis for penalty was found because disclosure had been made and clandestine conduct was not established. The remaining issues on non-excisability and consequential dutiability required fresh consideration by the Collector, with due regard to the limitation finding. en-us Wed, 15 Jul 1981 00:00:00 +0530 Fri, 08 Aug 2014 15:00:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165730 Where goods were disclosed in classification lists and the Department had been directed to verify excisability, the removals were not treated as clandestine, so the shorter limitation for non-suppression cases applied and the demand beyond that period was time-barred. The alleged procedural lapses in accountal and gate passes were treated as minor, and no sufficient basis for penalty was found because disclosure had been made and clandestine conduct was not established. The remaining issues on non-excisability and consequential dutiability required fresh consideration by the Collector, with due regard to the limitation finding. Case-Laws Central Excise Wed, 15 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165730