https://www.taxtmi.com/caselaws?id=385107 A charge of clandestine removal cannot be sustained on bare discrepancies in oxygen consumption figures alone; absent statements, investigation, dispatch records, transport details, sale proceeds, or other corroboration, the duty demand failed. The Department had also received the relevant statistics book regularly, so the later notice could not rest on any proved suppression or intent to evade duty; the extended limitation period was therefore unavailable. As the demand itself was unsustainable, the penalty also could not survive, and the impugned order was set aside. en-us Thu, 29 Aug 2019 00:00:00 +0530 Fri, 30 Aug 2019 07:16:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385107 A charge of clandestine removal cannot be sustained on bare discrepancies in oxygen consumption figures alone; absent statements, investigation, dispatch records, transport details, sale proceeds, or other corroboration, the duty demand failed. The Department had also received the relevant statistics book regularly, so the later notice could not rest on any proved suppression or intent to evade duty; the extended limitation period was therefore unavailable. As the demand itself was unsustainable, the penalty also could not survive, and the impugned order was set aside. Case-Laws Central Excise Thu, 29 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385107