https://www.taxtmi.com/caselaws?id=418816 Stock differences found in contiguous, interconnected factory premises do not by themselves justify duty demand where shortage in one unit corresponds to excess in another and there is no proof of clandestine removal or suppression outside the common premises. Credit on the TBA packing machine was admissible because the machinery was declared for mixed use, was not shown to be used exclusively for exempted goods, and the credit scheme did not impose the time limit urged by the department. The extended limitation period could not be invoked absent positive suppression with intent to evade duty, so the demand was time-barred and the duty demand and credit disallowance were set aside. en-us Tue, 22 Feb 2022 00:00:00 +0530 Thu, 13 Oct 2022 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418816 Stock differences found in contiguous, interconnected factory premises do not by themselves justify duty demand where shortage in one unit corresponds to excess in another and there is no proof of clandestine removal or suppression outside the common premises. Credit on the TBA packing machine was admissible because the machinery was declared for mixed use, was not shown to be used exclusively for exempted goods, and the credit scheme did not impose the time limit urged by the department. The extended limitation period could not be invoked absent positive suppression with intent to evade duty, so the demand was time-barred and the duty demand and credit disallowance were set aside. Case-Laws Central Excise Tue, 22 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418816