https://www.taxtmi.com/caselaws?id=361937 Clandestine removal of cotton yarn can be established through a chain of documentary and oral evidence, including parallel invoices, unaccounted goods, buyer and broker statements, and misleading records showing clearances under a false description. Where the assessee suppresses true production and removals or uses fabricated documentation to conceal duty liability, the extended limitation period may be invoked for suppression and wilful misstatement with intent to evade duty. In such cases, confiscation and mandatory penalty provisions may apply, although additional overlapping corporate penalties may be reduced where already covered by a principal penalty. en-us Wed, 21 Feb 2018 00:00:00 +0530 Mon, 18 Jun 2018 08:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361937 Clandestine removal of cotton yarn can be established through a chain of documentary and oral evidence, including parallel invoices, unaccounted goods, buyer and broker statements, and misleading records showing clearances under a false description. Where the assessee suppresses true production and removals or uses fabricated documentation to conceal duty liability, the extended limitation period may be invoked for suppression and wilful misstatement with intent to evade duty. In such cases, confiscation and mandatory penalty provisions may apply, although additional overlapping corporate penalties may be reduced where already covered by a principal penalty. Case-Laws Central Excise Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361937