https://www.taxtmi.com/caselaws?id=47030 Records concerning alleged unauthorised removal of POY in smaller bobbins required fresh examination because the Tribunal had not properly appreciated the material on whether the yarn lost its character as yarn, whether there was non-disclosure, and whether suppression, misdeclaration, intention to evade duty, and the extended limitation period could be invoked. That demand was remitted for reconsideration. The separate demand relating to POY removed for texturisation was not sustained because the assessee had disclosed the clearances in documents that were verified by the authorities, and that part of the Tribunal's order was upheld. en-us Thu, 19 Aug 2004 00:00:00 +0530 Wed, 18 Jun 2014 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47030 Records concerning alleged unauthorised removal of POY in smaller bobbins required fresh examination because the Tribunal had not properly appreciated the material on whether the yarn lost its character as yarn, whether there was non-disclosure, and whether suppression, misdeclaration, intention to evade duty, and the extended limitation period could be invoked. That demand was remitted for reconsideration. The separate demand relating to POY removed for texturisation was not sustained because the assessee had disclosed the clearances in documents that were verified by the authorities, and that part of the Tribunal's order was upheld. Case-Laws Central Excise Thu, 19 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47030