https://www.taxtmi.com/caselaws?id=341720 Seized documents, parallel records, vehicle entries, fuel data and un-retracted statements were treated as mutually corroborative evidence to establish receipt of unaccounted grey fabric, clandestine manufacture and removal of processed fabrics without duty payment, and the duty demand was upheld against the principal assessee. The suppression-based allegation also justified invocation of the extended limitation period, so the show cause notice was held not time-barred. Penalties under Rule 26 were then assessed according to each noticee's proved role: they were sustained where conscious dealing in duty-unpaid goods was shown, reduced where the original quantum was excessive, and set aside where no sufficient linkage or direct involvement was proved. en-us Mon, 10 Apr 2017 00:00:00 +0530 Fri, 09 Sep 2022 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341720 Seized documents, parallel records, vehicle entries, fuel data and un-retracted statements were treated as mutually corroborative evidence to establish receipt of unaccounted grey fabric, clandestine manufacture and removal of processed fabrics without duty payment, and the duty demand was upheld against the principal assessee. The suppression-based allegation also justified invocation of the extended limitation period, so the show cause notice was held not time-barred. Penalties under Rule 26 were then assessed according to each noticee's proved role: they were sustained where conscious dealing in duty-unpaid goods was shown, reduced where the original quantum was excessive, and set aside where no sufficient linkage or direct involvement was proved. Case-Laws Central Excise Mon, 10 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341720