https://www.taxtmi.com/caselaws?id=54710 A show cause notice must be effectively served on the person proceeded against; service on an ex-manager who was neither authorised nor an employee was insufficient, and the later corrigendum could not cure the defect or defeat limitation. Clandestine removal was not proved because electricity consumption alone could not establish production over a long period, especially without independent corroboration, disclosure of consumption details, or cross-examination of alleged buyers. As the demand failed on limitation and merits, the related duty demand, confiscation consequences, and penalties were also set aside. en-us Mon, 31 Oct 2005 00:00:00 +0530 Tue, 09 Apr 2024 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54710 A show cause notice must be effectively served on the person proceeded against; service on an ex-manager who was neither authorised nor an employee was insufficient, and the later corrigendum could not cure the defect or defeat limitation. Clandestine removal was not proved because electricity consumption alone could not establish production over a long period, especially without independent corroboration, disclosure of consumption details, or cross-examination of alleged buyers. As the demand failed on limitation and merits, the related duty demand, confiscation consequences, and penalties were also set aside. Case-Laws Central Excise Mon, 31 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54710