https://www.taxtmi.com/caselaws?id=166793 Damaged or contaminated demo gramophone records removed from a factory remained subject to Central Excise formalities, and defective condition did not excuse clearance without statutory entry or prescribed procedure, so duty was payable. However, where the show cause notice did not allege collusion, fraud, wilful mis-statement or suppression of facts, the extended limitation period was unavailable and the demand was confined to six months. Penalty was also not justified because the records were reflected in other records and the department was aware of their production and movement, indicating no intent to evade duty. en-us Thu, 08 Dec 1983 00:00:00 +0530 Wed, 05 Nov 2014 10:47:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166793 Damaged or contaminated demo gramophone records removed from a factory remained subject to Central Excise formalities, and defective condition did not excuse clearance without statutory entry or prescribed procedure, so duty was payable. However, where the show cause notice did not allege collusion, fraud, wilful mis-statement or suppression of facts, the extended limitation period was unavailable and the demand was confined to six months. Penalty was also not justified because the records were reflected in other records and the department was aware of their production and movement, indicating no intent to evade duty. Case-Laws Central Excise Thu, 08 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166793