https://www.taxtmi.com/caselaws?id=396646 A demand for central excise duty on alleged clandestine removal is not sustainable on the basis of eye estimation, uncorrelated stock discrepancy, statements alone, or documents treated as an afterthought; the charge requires cogent, tangible, and corroborative evidence such as raw material procurement, excess production, transport, sale proceeds, or comparable supporting circumstances. The extended period of limitation cannot be invoked merely because a declaration was delayed or information was not separately stated, where monthly returns were filed and the department was already aware of the material facts. Wilful suppression requires deliberate withholding of information or a positive act intended to evade duty. en-us Mon, 13 Jul 2020 00:00:00 +0530 Tue, 27 Jul 2021 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396646 A demand for central excise duty on alleged clandestine removal is not sustainable on the basis of eye estimation, uncorrelated stock discrepancy, statements alone, or documents treated as an afterthought; the charge requires cogent, tangible, and corroborative evidence such as raw material procurement, excess production, transport, sale proceeds, or comparable supporting circumstances. The extended period of limitation cannot be invoked merely because a declaration was delayed or information was not separately stated, where monthly returns were filed and the department was already aware of the material facts. Wilful suppression requires deliberate withholding of information or a positive act intended to evade duty. Case-Laws Central Excise Mon, 13 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396646