https://www.taxtmi.com/caselaws?id=800627 Clandestine manufacture and clearance require cogent, affirmative and corroborated evidence; documented trading purchases cannot be recharacterised as manufactured goods on untested transporter statements, logos, turnover disparities, or inference alone. Separation of trading and manufacturing turnover determines small-scale industry exemption eligibility, with actual manufacturing clearances and duty payment requiring verification where necessary. Prior departmental knowledge and periodic disclosures negate suppression intended to evade duty, preventing reliance on the extended limitation period. Penalties for deliberate evasion and personal involvement require established clandestine manufacture and conscious participation, while an independent failure to maintain prescribed records remains separately enforceable. en-us Wed, 07 Oct 2026 00:00:00 +0530 Fri, 09 Oct 2026 08:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800627 Clandestine manufacture and clearance require cogent, affirmative and corroborated evidence; documented trading purchases cannot be recharacterised as manufactured goods on untested transporter statements, logos, turnover disparities, or inference alone. Separation of trading and manufacturing turnover determines small-scale industry exemption eligibility, with actual manufacturing clearances and duty payment requiring verification where necessary. Prior departmental knowledge and periodic disclosures negate suppression intended to evade duty, preventing reliance on the extended limitation period. Penalties for deliberate evasion and personal involvement require established clandestine manufacture and conscious participation, while an independent failure to maintain prescribed records remains separately enforceable. Case-Laws Central Excise Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800627