https://www.taxtmi.com/caselaws?id=346159 Private notebooks, chits, transport records and dealer documents showed that plastic bags were ordered with specific size, thickness and weight, while invoices recorded only quantities and understated values, with some clearances made without invoices and differential sale proceeds received in cash. On that evidence, clandestine removal and undervaluation were established, and the small-scale exemption claim failed. The department's weight-based quantification method, using length, width and thickness where invoices omitted specifications, was upheld because it was supported by recovered records and test checks, while unauthenticated affidavits were rejected as unreliable. The continuing suppression also justified invocation of the extended period of limitation. Duty, interest and penalties were sustained. en-us Fri, 28 Jul 2017 00:00:00 +0530 Sat, 05 Aug 2017 07:31:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346159 Private notebooks, chits, transport records and dealer documents showed that plastic bags were ordered with specific size, thickness and weight, while invoices recorded only quantities and understated values, with some clearances made without invoices and differential sale proceeds received in cash. On that evidence, clandestine removal and undervaluation were established, and the small-scale exemption claim failed. The department's weight-based quantification method, using length, width and thickness where invoices omitted specifications, was upheld because it was supported by recovered records and test checks, while unauthenticated affidavits were rejected as unreliable. The continuing suppression also justified invocation of the extended period of limitation. Duty, interest and penalties were sustained. Case-Laws Central Excise Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346159