https://www.taxtmi.com/caselaws?id=371601 The appeal of a deceased party was abated due to the production of a Death Certificate. The case involved allegations of clandestine clearance based on a recovered diary, deemed admissible under Section 36A of the Central Excise Act. Challenges to the impugned order, including quantification of clearances and benefit eligibility, were examined. The identification of the diary's author was upheld, and the quantification of clearances was deemed appropriate. The appellant's failure to provide evidence for claiming benefit under Notification No. 3/2001 led to denial. The limitation period for issuing the Show Cause Notice was upheld, with the impugned order maintained by the Appellate Tribunal CESTAT AHMEDABAD. en-us Wed, 05 Dec 2018 00:00:00 +0530 Wed, 05 Dec 2018 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371601 The appeal of a deceased party was abated due to the production of a Death Certificate. The case involved allegations of clandestine clearance based on a recovered diary, deemed admissible under Section 36A of the Central Excise Act. Challenges to the impugned order, including quantification of clearances and benefit eligibility, were examined. The identification of the diary's author was upheld, and the quantification of clearances was deemed appropriate. The appellant's failure to provide evidence for claiming benefit under Notification No. 3/2001 led to denial. The limitation period for issuing the Show Cause Notice was upheld, with the impugned order maintained by the Appellate Tribunal CESTAT AHMEDABAD. Case-Laws Central Excise Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371601