https://www.taxtmi.com/caselaws?id=333429 CESTAT Chandigarh allowed the appeal in a case involving alleged clandestine removal of winding wires. The tribunal found no evidence supporting duty demand of Rs. 93,13,644/- as revenue failed to prove essential parameters including excess raw material receipt, actual removal of finished goods, buyer identification, transportation evidence, sale proceeds, excess electricity usage, buyer statements, and link between private records and actual manufacture. Regarding CENVAT credit denial of Rs. 16,27,231/-, the tribunal noted absence of transporter statements and concerns about statement obtained under duress. The impugned order was set aside and matter remanded for fresh consideration. en-us Wed, 20 Jul 2016 00:00:00 +0530 Thu, 06 Mar 2025 18:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333429 CESTAT Chandigarh allowed the appeal in a case involving alleged clandestine removal of winding wires. The tribunal found no evidence supporting duty demand of Rs. 93,13,644/- as revenue failed to prove essential parameters including excess raw material receipt, actual removal of finished goods, buyer identification, transportation evidence, sale proceeds, excess electricity usage, buyer statements, and link between private records and actual manufacture. Regarding CENVAT credit denial of Rs. 16,27,231/-, the tribunal noted absence of transporter statements and concerns about statement obtained under duress. The impugned order was set aside and matter remanded for fresh consideration. Case-Laws Central Excise Wed, 20 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333429