https://www.taxtmi.com/caselaws?id=50166 Duly prepared and authenticated balance-sheet entries recording fabricated testing equipment and plant and machinery were treated as reliable evidence of manufacture, so central excise duty liability was upheld. Excisable goods consumed or utilised within the factory were deemed removed under the Central Excise Rules even without physical removal or further processing, so captive consumption attracted duty. Non-disclosure of manufacture, absence of licence, and failure to file classification or price lists constituted suppression of facts, so the extended limitation period remained available. The adjudicating authority was held competent under the amended statutory scheme, so the demand and penalty were sustained. en-us Wed, 19 Apr 2000 00:00:00 +0530 Fri, 20 Aug 2010 11:26:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50166 Duly prepared and authenticated balance-sheet entries recording fabricated testing equipment and plant and machinery were treated as reliable evidence of manufacture, so central excise duty liability was upheld. Excisable goods consumed or utilised within the factory were deemed removed under the Central Excise Rules even without physical removal or further processing, so captive consumption attracted duty. Non-disclosure of manufacture, absence of licence, and failure to file classification or price lists constituted suppression of facts, so the extended limitation period remained available. The adjudicating authority was held competent under the amended statutory scheme, so the demand and penalty were sustained. Case-Laws Central Excise Wed, 19 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50166