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        Central Excise

        CESTAT ruled against the Revenue's allegation of clandestine...

        Discrepancies Between Tax Audit Report and ER-1 Returns Alone Cannot Establish Clandestine Manufacturing of Liquid Medicaments

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                CESTAT ruled against the Revenue's allegation of clandestine manufacture and removal of liquid medicaments based solely on discrepancies between Tax Audit Report (Form 3CD) and ER-1 Returns. Following precedent in Micky Metals Ltd. v. CCE, Bolpur, the Tribunal held that mere differences in figures without establishing parameters of clandestine activity are insufficient to sustain such serious charges. Furthermore, since the documents were in the public domain during the relevant period (2010-11 and 2011-12), the show cause notice issued on 29.04.2015 exceeded the normal limitation period. The Tribunal allowed the appeal, setting aside the demand for excise duty, interest, and penalties.
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