https://www.taxtmi.com/caselaws?id=775067 Lack of corroborative evidence of suppression and clandestine removal meant the extended limitation period could not be invoked, because transparent manufacture and clearances, commercial invoices, VAT compliance, and voluntary production of records negated intent to evade duty; the penalty based on that allegation was therefore unsustainable. A separate penalty on the proprietor of a proprietorship was also impermissible, since the firm and proprietor are the same legal entity and dual punishment would be duplicative. The duty demand itself was left undisturbed because it was not examined in the appeal. en-us Fri, 18 Jul 2025 00:00:00 +0530 Sat, 19 Jul 2025 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775067 Lack of corroborative evidence of suppression and clandestine removal meant the extended limitation period could not be invoked, because transparent manufacture and clearances, commercial invoices, VAT compliance, and voluntary production of records negated intent to evade duty; the penalty based on that allegation was therefore unsustainable. A separate penalty on the proprietor of a proprietorship was also impermissible, since the firm and proprietor are the same legal entity and dual punishment would be duplicative. The duty demand itself was left undisturbed because it was not examined in the appeal. Case-Laws Central Excise Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775067