https://www.taxtmi.com/caselaws?id=450666 Clandestine removal of central excise goods cannot be sustained merely on the basis of electricity-consumption norms or estimated output figures when there is no corroborative evidence such as raw-material procurement, transport, private records, or buyer and seller statements; the demand on merits was therefore unsustainable. The extended period of limitation also cannot be invoked unless suppression, fraud, wilful misstatement, or similar intent to evade duty is established on record; where the assessee is registered and subject to departmental scrutiny, that threshold is not met. The duty demand was accordingly set aside with consequential relief. en-us Tue, 20 Feb 2024 00:00:00 +0530 Mon, 11 Mar 2024 06:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450666 Clandestine removal of central excise goods cannot be sustained merely on the basis of electricity-consumption norms or estimated output figures when there is no corroborative evidence such as raw-material procurement, transport, private records, or buyer and seller statements; the demand on merits was therefore unsustainable. The extended period of limitation also cannot be invoked unless suppression, fraud, wilful misstatement, or similar intent to evade duty is established on record; where the assessee is registered and subject to departmental scrutiny, that threshold is not met. The duty demand was accordingly set aside with consequential relief. Case-Laws Central Excise Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450666