https://www.taxtmi.com/caselaws?id=54944 Duty demand for alleged suppressed production and clandestine clearance failed where statutory records, despatch details and in-house consumption data supported the assessee's account. The authority's failure to consider written submissions and supporting material indicated non-application of mind, and non-supply of the relied-upon silo dip register after remand breached natural justice. With no convincing evidence of excess raw material or power consumption, no contractor investigation, and no material showing suppression of facts, the extended period of limitation could not be invoked. The demand, penalty and interest were therefore held unsustainable and set aside in favour of the assessee. en-us Mon, 28 Nov 2005 00:00:00 +0530 Fri, 22 Oct 2010 18:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54944 Duty demand for alleged suppressed production and clandestine clearance failed where statutory records, despatch details and in-house consumption data supported the assessee's account. The authority's failure to consider written submissions and supporting material indicated non-application of mind, and non-supply of the relied-upon silo dip register after remand breached natural justice. With no convincing evidence of excess raw material or power consumption, no contractor investigation, and no material showing suppression of facts, the extended period of limitation could not be invoked. The demand, penalty and interest were therefore held unsustainable and set aside in favour of the assessee. Case-Laws Central Excise Mon, 28 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54944