https://www.taxtmi.com/caselaws?id=45081 In a self-removal excise regime, failure to disclose required clearances and maintain supporting records was treated as conscious suppression, so the extended limitation under the proviso to Section 11A applied and the show cause notice was held within time. The assessee's claim that transformer oil constituted pre-budget stock was a factual issue requiring proof by satisfactory evidence; as no adequate evidence was produced and the concurrent findings were not shown to be erroneous, the plea failed and the duty demand was upheld. en-us Tue, 23 Mar 1999 00:00:00 +0530 Wed, 02 Jul 2014 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45081 In a self-removal excise regime, failure to disclose required clearances and maintain supporting records was treated as conscious suppression, so the extended limitation under the proviso to Section 11A applied and the show cause notice was held within time. The assessee's claim that transformer oil constituted pre-budget stock was a factual issue requiring proof by satisfactory evidence; as no adequate evidence was produced and the concurrent findings were not shown to be erroneous, the plea failed and the duty demand was upheld. Case-Laws Central Excise Tue, 23 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45081