https://www.taxtmi.com/caselaws?id=360881 Central excise demands alleging clandestine removal, excess stock, confiscation and penalties require reliable corroborative evidence. Affidavits and bank records supporting disclosed consignor transactions, absence of meaningful enquiry from consignees, and evidence that trading units operated separately may undermine allegations based on seized GRs. Extended limitation requires proof of the statutory conditions for invoking the longer period; finalised RT-12 returns and failure to establish those conditions may render the demand time-barred. The stated principle is that uncorroborated material cannot sustain clandestine-removal demands or related confiscatory and penal action. en-us Wed, 01 Nov 2017 00:00:00 +0530 Tue, 22 May 2018 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360881 Central excise demands alleging clandestine removal, excess stock, confiscation and penalties require reliable corroborative evidence. Affidavits and bank records supporting disclosed consignor transactions, absence of meaningful enquiry from consignees, and evidence that trading units operated separately may undermine allegations based on seized GRs. Extended limitation requires proof of the statutory conditions for invoking the longer period; finalised RT-12 returns and failure to establish those conditions may render the demand time-barred. The stated principle is that uncorroborated material cannot sustain clandestine-removal demands or related confiscatory and penal action. Case-Laws Central Excise Wed, 01 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360881