https://www.taxtmi.com/caselaws?id=40955 A demand arising from an alleged misstatement in clearance particulars is governed by the specific short-levy provision rather than the residuary recovery rule, so limitation under the specific rule applies and a delayed demand is time-barred. Reassessment is sustainable only if the Revenue produces affirmative material showing that duty was not originally levied; suspicion or presumption is insufficient. On the record described, the authorities relied on assumptions and did not discharge that burden, so the finding of escaped duty could not stand and the assessee's challenge succeeded. en-us Fri, 06 Feb 1981 00:00:00 +0530 Tue, 18 May 2010 13:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40955 A demand arising from an alleged misstatement in clearance particulars is governed by the specific short-levy provision rather than the residuary recovery rule, so limitation under the specific rule applies and a delayed demand is time-barred. Reassessment is sustainable only if the Revenue produces affirmative material showing that duty was not originally levied; suspicion or presumption is insufficient. On the record described, the authorities relied on assumptions and did not discharge that burden, so the finding of escaped duty could not stand and the assessee's challenge succeeded. Case-Laws Central Excise Fri, 06 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40955