https://www.taxtmi.com/caselaws?id=166119 Where a small-scale exemption is conditional and subject to value limits and verification, failure to make the requisite declaration or produce supporting records may justify a finding of wilful suppression and trigger the extended five-year limitation period. The claimed exclusion of textile machinery parts manufactured without power was rejected for lack of contemporaneous proof, while the sale of nickel scrap was treated as separate duty-paid scrap and excluded from the 1979-80 clearances, reducing the demand to that extent. The confiscation fine and penalty were sustained because the suppression finding and repeated non-production of books showed no basis for interference. en-us Wed, 11 May 1983 00:00:00 +0530 Tue, 26 Aug 2014 11:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166119 Where a small-scale exemption is conditional and subject to value limits and verification, failure to make the requisite declaration or produce supporting records may justify a finding of wilful suppression and trigger the extended five-year limitation period. The claimed exclusion of textile machinery parts manufactured without power was rejected for lack of contemporaneous proof, while the sale of nickel scrap was treated as separate duty-paid scrap and excluded from the 1979-80 clearances, reducing the demand to that extent. The confiscation fine and penalty were sustained because the suppression finding and repeated non-production of books showed no basis for interference. Case-Laws Central Excise Wed, 11 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166119