https://www.taxtmi.com/caselaws?id=328561 Central excise commentary notes that a duty demand for alleged clearance of trade samples cannot be sustained on assumptions, estimates, or extrapolation from a later period without corroborative evidence of actual clearances. It also states that the extended limitation period and penalty require clear material showing wilful misstatement or suppression of facts; mere non-payment is insufficient. Where the notice is unsupported by positive evidence and no deliberate evasion is established, the demand becomes time-barred and the penalty basis falls away. en-us Wed, 02 Mar 2016 00:00:00 +0530 Mon, 14 Nov 2016 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328561 Central excise commentary notes that a duty demand for alleged clearance of trade samples cannot be sustained on assumptions, estimates, or extrapolation from a later period without corroborative evidence of actual clearances. It also states that the extended limitation period and penalty require clear material showing wilful misstatement or suppression of facts; mere non-payment is insufficient. Where the notice is unsupported by positive evidence and no deliberate evasion is established, the demand becomes time-barred and the penalty basis falls away. Case-Laws Central Excise Wed, 02 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328561