https://www.taxtmi.com/caselaws?id=202105 CESTAT, New Delhi set aside the order alleging clandestine removal of finished goods. Department claimed excess stock found during search and fixed monthly duty liability of Rs. 15 lacs based on annual production capacity. However, no clandestinely removed products were apprehended, electricity consumption records weren't checked, and account records showed no consideration received from alleged removed goods. Employee statements relied upon by Department were recorded under duress and coercion, which remained unchallenged. Department failed to provide documentary evidence supporting production calculations worth Rs. 15,01,18,759 with duty liability of Rs. 2,96,08,491 over 5.5 months. Order unsustainable due to lack of cogent evidence. en-us Wed, 14 Jul 2010 00:00:00 +0530 Fri, 30 May 2025 09:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202105 CESTAT, New Delhi set aside the order alleging clandestine removal of finished goods. Department claimed excess stock found during search and fixed monthly duty liability of Rs. 15 lacs based on annual production capacity. However, no clandestinely removed products were apprehended, electricity consumption records weren't checked, and account records showed no consideration received from alleged removed goods. Employee statements relied upon by Department were recorded under duress and coercion, which remained unchallenged. Department failed to provide documentary evidence supporting production calculations worth Rs. 15,01,18,759 with duty liability of Rs. 2,96,08,491 over 5.5 months. Order unsustainable due to lack of cogent evidence. Case-Laws Central Excise Wed, 14 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202105