https://www.taxtmi.com/caselaws?id=350654 Seized goods found without duty-paid documents, and the assessee failed to prove bale-wise or invoice-level correlation with goods previously cleared from stock. On that factual basis, the finding of clandestine removal and the central excise duty demand were upheld, as the claimed lawful return and repacking were unsupported by contemporaneous records. The Court also accepted that repeated changes in stand and withholding of material facts justified invocation of the extended limitation period for suppression and intent to evade duty. In the absence of any substantial question of law, the Tribunal's order was left undisturbed. en-us Thu, 12 Oct 2017 00:00:00 +0530 Fri, 10 Nov 2017 08:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350654 Seized goods found without duty-paid documents, and the assessee failed to prove bale-wise or invoice-level correlation with goods previously cleared from stock. On that factual basis, the finding of clandestine removal and the central excise duty demand were upheld, as the claimed lawful return and repacking were unsupported by contemporaneous records. The Court also accepted that repeated changes in stand and withholding of material facts justified invocation of the extended limitation period for suppression and intent to evade duty. In the absence of any substantial question of law, the Tribunal's order was left undisturbed. Case-Laws Central Excise Thu, 12 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350654