https://www.taxtmi.com/caselaws?id=760293 Clandestine manufacture and removal of TV sets was not proved because the department relied on retracted employee statements, uncorroborated recovery material, and premises features that did not establish raw material flow, buyers, transport, sale proceeds, or other clinching links. The demand therefore failed on merits. The show cause notice was also time-barred because the department had knowledge of the relevant facts from 2016, yet issued notice only in 2020; suppression could not justify invocation of the extended period. Duty, interest, and penalties were unsustainable, and the adjudication was set aside with consequential relief. en-us Tue, 15 Oct 2024 00:00:00 +0530 Sat, 19 Oct 2024 08:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760293 Clandestine manufacture and removal of TV sets was not proved because the department relied on retracted employee statements, uncorroborated recovery material, and premises features that did not establish raw material flow, buyers, transport, sale proceeds, or other clinching links. The demand therefore failed on merits. The show cause notice was also time-barred because the department had knowledge of the relevant facts from 2016, yet issued notice only in 2020; suppression could not justify invocation of the extended period. Duty, interest, and penalties were unsustainable, and the adjudication was set aside with consequential relief. Case-Laws Central Excise Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760293