https://www.taxtmi.com/caselaws?id=343015 The appeal by the Revenue against the demand of duty and penalty on the Director of the Respondent was dismissed by the Appellate Tribunal CESTAT KOLKATA. The Commissioner disallowed Cenvat Credit and imposed penalties but dropped the duty demand and penalty on the Director due to lack of evidence. The discrepancy in production and clearance of finished goods was not substantiated, leading to the dismissal of the Revenue's appeal. The judgment emphasized the necessity of positive evidence for proving clandestine activities, ultimately concluding the matter in favor of the Respondent. en-us Fri, 12 May 2017 00:00:00 +0530 Fri, 22 Sep 2017 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343015 The appeal by the Revenue against the demand of duty and penalty on the Director of the Respondent was dismissed by the Appellate Tribunal CESTAT KOLKATA. The Commissioner disallowed Cenvat Credit and imposed penalties but dropped the duty demand and penalty on the Director due to lack of evidence. The discrepancy in production and clearance of finished goods was not substantiated, leading to the dismissal of the Revenue's appeal. The judgment emphasized the necessity of positive evidence for proving clandestine activities, ultimately concluding the matter in favor of the Respondent. Case-Laws Central Excise Fri, 12 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343015