https://www.taxtmi.com/caselaws?id=767044 A mismatch between Form 3CD and ER-1 returns, without independent investigation or other corroborative material, was held insufficient to sustain a clandestine manufacture and clearance allegation. In the absence of proved suppression, fraud, wilful misstatement, or intent to evade duty, the extended period of limitation could not be invoked and the related penalty could not survive. The adjudication was also treated as vitiated because the order was passed by a different Commissioner without an effective further opportunity of hearing, amounting to a breach of natural justice. The demand, interest, and penalties were therefore unsustainable. en-us Thu, 06 Mar 2025 00:00:00 +0530 Mon, 10 Mar 2025 08:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767044 A mismatch between Form 3CD and ER-1 returns, without independent investigation or other corroborative material, was held insufficient to sustain a clandestine manufacture and clearance allegation. In the absence of proved suppression, fraud, wilful misstatement, or intent to evade duty, the extended period of limitation could not be invoked and the related penalty could not survive. The adjudication was also treated as vitiated because the order was passed by a different Commissioner without an effective further opportunity of hearing, amounting to a breach of natural justice. The demand, interest, and penalties were therefore unsustainable. Case-Laws Central Excise Thu, 06 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767044