https://www.taxtmi.com/caselaws?id=166926 For concealed clandestine removals under excise law, limitation under section 40(2) runs from the date the department first acquires knowledge, or could reasonably have discovered the offence with diligence, rather than necessarily from the date of the removal itself. On the facts described, notices issued within six months of departmental knowledge were treated as timely. In adjudication, confiscation and penalties may be sustained on a preponderance of probability, and the record of removals without gate passes, missing statutory entries, and unexplained discrepancies supported findings of clandestine removal and procedural contraventions. en-us Sat, 07 Apr 1984 00:00:00 +0530 Wed, 12 Nov 2014 17:31:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166926 For concealed clandestine removals under excise law, limitation under section 40(2) runs from the date the department first acquires knowledge, or could reasonably have discovered the offence with diligence, rather than necessarily from the date of the removal itself. On the facts described, notices issued within six months of departmental knowledge were treated as timely. In adjudication, confiscation and penalties may be sustained on a preponderance of probability, and the record of removals without gate passes, missing statutory entries, and unexplained discrepancies supported findings of clandestine removal and procedural contraventions. Case-Laws Central Excise Sat, 07 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166926