https://www.taxtmi.com/caselaws?id=46114 Central excise duty demands based on alleged clandestine removal require independent corroboration: seized transport documents alone are insufficient unless verified from the alleged consignors and consignees and supported by other reliable evidence. Where affidavits, certificates and bank records are produced, and no inquiry is made from the relevant parties or independent witnesses, allegations of clandestine clearance rest on presumption rather than proof. The extended limitation period under the proviso to Section 11A applies only when suppression or wilful misstatement is satisfactorily established; absent such factual basis, invocation of the extended period is invalid and the demand is time-barred. en-us Thu, 29 Nov 2001 00:00:00 +0530 Thu, 15 Jul 2010 17:52:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46114 Central excise duty demands based on alleged clandestine removal require independent corroboration: seized transport documents alone are insufficient unless verified from the alleged consignors and consignees and supported by other reliable evidence. Where affidavits, certificates and bank records are produced, and no inquiry is made from the relevant parties or independent witnesses, allegations of clandestine clearance rest on presumption rather than proof. The extended limitation period under the proviso to Section 11A applies only when suppression or wilful misstatement is satisfactorily established; absent such factual basis, invocation of the extended period is invalid and the demand is time-barred. Case-Laws Central Excise Thu, 29 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46114