https://www.taxtmi.com/highlights?id=69072 Clandestine Removal - the extended period of limitation could not have been invoked as well as the penalty could not have been imposed since there is no charge of willful mis-statement or suppression made against the assessee - the department has failed to discharge the onus cast upon him to prove the charge of clandestine removal. - HC en-us Wed, 05 Apr 2023 08:57:33 +0530 Wed, 05 Apr 2023 08:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69072 Clandestine Removal - the extended period of limitation could not have been invoked as well as the penalty could not have been imposed since there is no charge of willful mis-statement or suppression made against the assessee - the department has failed to discharge the onus cast upon him to prove the charge of clandestine removal. - HC Highlights Central Excise Wed, 05 Apr 2023 08:57:33 +0530 https://www.taxtmi.com/highlights?id=69072