https://www.taxtmi.com/caselaws?id=372253 The Appellate Tribunal CESTAT KOLKATA dismissed the Revenue's appeal against a biscuit manufacturer facing allegations of clandestine clearance. The Tribunal emphasized the necessity of substantial evidence and a high standard of proof to support duty demands. It highlighted discrepancies in production figures due to accounting errors and clarified that mere discrepancies between sale figures do not prove clandestine removal. The decision underscored the importance of tangible evidence and accurate accounting practices in excise duty cases, ultimately ruling in favor of the manufacturer due to insufficient proof of misconduct. en-us Thu, 13 Sep 2018 00:00:00 +0530 Mon, 17 Dec 2018 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372253 The Appellate Tribunal CESTAT KOLKATA dismissed the Revenue's appeal against a biscuit manufacturer facing allegations of clandestine clearance. The Tribunal emphasized the necessity of substantial evidence and a high standard of proof to support duty demands. It highlighted discrepancies in production figures due to accounting errors and clarified that mere discrepancies between sale figures do not prove clandestine removal. The decision underscored the importance of tangible evidence and accurate accounting practices in excise duty cases, ultimately ruling in favor of the manufacturer due to insufficient proof of misconduct. Case-Laws Central Excise Thu, 13 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372253