https://www.taxtmi.com/caselaws?id=769781 CESTAT New Delhi upheld excise duty demand against manufacturer for clandestine production of stainless steel products. Tribunal found sufficient indirect evidence through discrepancies between official RG-1 register and private production records showing higher actual production. Extended limitation period was correctly invoked due to suppression of facts. Penalty and interest were sustained alongside duty demand. Corporate insolvency proceedings did not bar adjudication of the appeal on merits, as it concerned liability determination rather than recovery. Appeal dismissed and original order confirmed. en-us Wed, 30 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769781 CESTAT New Delhi upheld excise duty demand against manufacturer for clandestine production of stainless steel products. Tribunal found sufficient indirect evidence through discrepancies between official RG-1 register and private production records showing higher actual production. Extended limitation period was correctly invoked due to suppression of facts. Penalty and interest were sustained alongside duty demand. Corporate insolvency proceedings did not bar adjudication of the appeal on merits, as it concerned liability determination rather than recovery. Appeal dismissed and original order confirmed. Case-Laws Central Excise Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769781