https://www.taxtmi.com/caselaws?id=51331 A duty demand for clearances of acid slurry was held time-barred because the notice was issued more than five years after the relevant clearances, so the extended limitation period under section 11A could not sustain that part of the demand. The alleged unaccounted manufacture and clearance of detergent powder based on a private record of 700 tons of soda ash was also rejected, because the record did not prove exclusive use for clandestine production and there was no independent evidence of production or removal beyond the RG 1 register. The demand and penalty therefore did not survive. en-us Fri, 08 Mar 2002 00:00:00 +0530 Fri, 24 Sep 2010 11:25:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51331 A duty demand for clearances of acid slurry was held time-barred because the notice was issued more than five years after the relevant clearances, so the extended limitation period under section 11A could not sustain that part of the demand. The alleged unaccounted manufacture and clearance of detergent powder based on a private record of 700 tons of soda ash was also rejected, because the record did not prove exclusive use for clandestine production and there was no independent evidence of production or removal beyond the RG 1 register. The demand and penalty therefore did not survive. Case-Laws Central Excise Fri, 08 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51331