https://www.taxtmi.com/caselaws?id=370326 Demand of jute manufactures cess on the alleged differential quantity was held unsustainable because the assessee's explanation that the quantity represented reprocessed material was supported by the Daily Stock Account, invoices, records and a Cost Accountant's certificate. The record also showed that waste from reprocessing had been duly accounted for and cleared on payment of cess. As suppression of facts was not established, the extended period of limitation could not be invoked. The equal penalty also failed and the findings below were set aside in favour of the assessee. en-us Mon, 24 Sep 2018 00:00:00 +0530 Fri, 16 Nov 2018 07:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370326 Demand of jute manufactures cess on the alleged differential quantity was held unsustainable because the assessee's explanation that the quantity represented reprocessed material was supported by the Daily Stock Account, invoices, records and a Cost Accountant's certificate. The record also showed that waste from reprocessing had been duly accounted for and cleared on payment of cess. As suppression of facts was not established, the extended period of limitation could not be invoked. The equal penalty also failed and the findings below were set aside in favour of the assessee. Case-Laws Central Excise Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370326