https://www.taxtmi.com/caselaws?id=125786 The Tribunal allowed the appeal against the confirmation of duty, interest, and penalty under Section 11AC of the Central Excise Act, 1944. The case centered on alleged clandestine clearance of goods by an EOU, with excise authorities relying on Monthly Manufacturing Reports (MMRs). The Tribunal emphasized that MMRs were internal estimates and not sufficient to prove clandestine removal. Lack of evidence of extra inputs usage or physical removal beyond invoices led to the appeal's success. The Commissioner's order, primarily based on MMRs, was overturned due to insufficient evidence, aligning with the Tribunal's earlier decision in the same case. en-us Tue, 13 Jan 2009 00:00:00 +0530 Tue, 30 Oct 2012 12:10:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125786 The Tribunal allowed the appeal against the confirmation of duty, interest, and penalty under Section 11AC of the Central Excise Act, 1944. The case centered on alleged clandestine clearance of goods by an EOU, with excise authorities relying on Monthly Manufacturing Reports (MMRs). The Tribunal emphasized that MMRs were internal estimates and not sufficient to prove clandestine removal. Lack of evidence of extra inputs usage or physical removal beyond invoices led to the appeal's success. The Commissioner's order, primarily based on MMRs, was overturned due to insufficient evidence, aligning with the Tribunal's earlier decision in the same case. Case-Laws Central Excise Tue, 13 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125786