https://www.taxtmi.com/caselaws?id=790201 Clandestine removal and undervaluation were supported by seized documents, statements and corroborative material showing clearance of goods at suppressed values and unbilled consideration through indirect channels. The order dropping the excise proceedings was found to have assessed the computation method and alleged investigative gaps without fully considering the evidentiary record, so its appreciation of facts was incomplete. Prior notices on related facts did not, by itself, bar invocation of the extended period where the present notice relied on additional distinct evidence. The impugned order was set aside and the matter remanded for de novo adjudication with all issues kept open. en-us Mon, 20 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790201 Clandestine removal and undervaluation were supported by seized documents, statements and corroborative material showing clearance of goods at suppressed values and unbilled consideration through indirect channels. The order dropping the excise proceedings was found to have assessed the computation method and alleged investigative gaps without fully considering the evidentiary record, so its appreciation of facts was incomplete. Prior notices on related facts did not, by itself, bar invocation of the extended period where the present notice relied on additional distinct evidence. The impugned order was set aside and the matter remanded for de novo adjudication with all issues kept open. Case-Laws Central Excise Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790201