https://www.taxtmi.com/caselaws?id=175525 Extended limitation was upheld because suppression of production, inconsistent returns to different authorities, inadequate records, and prior similar conduct brought the demand within the extended period. Clandestine manufacture and removal was sustained on stock discrepancies, sales inconsistencies, and unreliable claims of process loss, as the authority could rely on circumstantial evidence and the preponderance of probability where reconciliation and proof of stage-wise wastage were lacking. The penalty was considered excessive on the facts and was reduced. en-us Thu, 24 May 2007 00:00:00 +0530 Wed, 25 Nov 2015 10:14:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175525 Extended limitation was upheld because suppression of production, inconsistent returns to different authorities, inadequate records, and prior similar conduct brought the demand within the extended period. Clandestine manufacture and removal was sustained on stock discrepancies, sales inconsistencies, and unreliable claims of process loss, as the authority could rely on circumstantial evidence and the preponderance of probability where reconciliation and proof of stage-wise wastage were lacking. The penalty was considered excessive on the facts and was reduced. Case-Laws Central Excise Thu, 24 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175525