https://www.taxtmi.com/caselaws?id=751909 Duty demand on rough marble slab clearances was found unsustainable because the assessee applied the tariff-prescribed conversion option under Chapter Note 5, while the department relied only on invoice details and a presumed formula error without comparative working or supporting evidence. The extended period of limitation was also held unavailable, as records were on file and returns were filed on self-assessment; mere audit detection of short payment, without proof of suppression, fraud, collusion, or wilful intent to evade duty, could not justify extended limitation. The demand was therefore barred on both merits and limitation. en-us Fri, 26 Apr 2024 00:00:00 +0530 Tue, 30 Apr 2024 09:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751909 Duty demand on rough marble slab clearances was found unsustainable because the assessee applied the tariff-prescribed conversion option under Chapter Note 5, while the department relied only on invoice details and a presumed formula error without comparative working or supporting evidence. The extended period of limitation was also held unavailable, as records were on file and returns were filed on self-assessment; mere audit detection of short payment, without proof of suppression, fraud, collusion, or wilful intent to evade duty, could not justify extended limitation. The demand was therefore barred on both merits and limitation. Case-Laws Central Excise Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751909