https://www.taxtmi.com/caselaws?id=48076 A writ challenge to an excise adjudication was held not maintainable because an efficacious statutory appeal was available under the appellate scheme. On merits, the record showed misclassification of excisable goods, use of another unit's gate passes to create a false impression of duty payment, and collection of duty from customers without remittance to the department. These facts established suppression and fraud with intent to evade duty, justifying invocation of the extended limitation period and sustaining the demand, penalty and confiscation. The plea of exemption from licensing control was rejected as misconceived on the facts. en-us Tue, 14 Mar 2006 00:00:00 +0530 Mon, 02 Aug 2010 14:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48076 A writ challenge to an excise adjudication was held not maintainable because an efficacious statutory appeal was available under the appellate scheme. On merits, the record showed misclassification of excisable goods, use of another unit's gate passes to create a false impression of duty payment, and collection of duty from customers without remittance to the department. These facts established suppression and fraud with intent to evade duty, justifying invocation of the extended limitation period and sustaining the demand, penalty and confiscation. The plea of exemption from licensing control was rejected as misconceived on the facts. Case-Laws Central Excise Tue, 14 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48076