https://www.taxtmi.com/caselaws?id=416191 The Tribunal set aside the demand of excise duty amounting to Rs. 2,53,48,269/- for the period 2013-14, ruling in favor of the Appellant. The Tribunal found the demand unsustainable as it was solely based on discrepancies in tax audit reports without substantive evidence. The Appellant's detailed reconciliations clarified the alleged excess production due to double counting, invalidating the department's claims. Additionally, the Tribunal dismissed allegations of clandestine removal due to lack of concrete evidence and rejected the extended period of limitation invocation. The appeal was allowed, emphasizing the importance of substantive evidence and validating the Appellant's reconciliations. en-us Tue, 21 Dec 2021 00:00:00 +0530 Thu, 23 Dec 2021 12:08:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416191 The Tribunal set aside the demand of excise duty amounting to Rs. 2,53,48,269/- for the period 2013-14, ruling in favor of the Appellant. The Tribunal found the demand unsustainable as it was solely based on discrepancies in tax audit reports without substantive evidence. The Appellant's detailed reconciliations clarified the alleged excess production due to double counting, invalidating the department's claims. Additionally, the Tribunal dismissed allegations of clandestine removal due to lack of concrete evidence and rejected the extended period of limitation invocation. The appeal was allowed, emphasizing the importance of substantive evidence and validating the Appellant's reconciliations. Case-Laws Central Excise Tue, 21 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416191