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    <title>2023 (6) TMI 1241 - CESTAT KOLKATA</title>
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    <description>The department appealed against the dropping of a demand for excise duty amounting to Rs. 13,35,39,859 based on allegations of evasion. The respondent was accused of clandestinely manufacturing and selling goods without proper accounting. The Adjudicating authority exonerated the respondent, citing lack of concrete evidence. Disputed data from the Directorate General of Excise Intelligence was deemed inadmissible. The Tribunal upheld the decision, emphasizing the insufficiency of evidence and the need for concrete proof in cases of clandestine removal. The appeal was dismissed, affirming the Adjudicating authority&#039;s ruling in favor of the respondent.</description>
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    <pubDate>Wed, 28 Jun 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=439667</link>
      <description>The department appealed against the dropping of a demand for excise duty amounting to Rs. 13,35,39,859 based on allegations of evasion. The respondent was accused of clandestinely manufacturing and selling goods without proper accounting. The Adjudicating authority exonerated the respondent, citing lack of concrete evidence. Disputed data from the Directorate General of Excise Intelligence was deemed inadmissible. The Tribunal upheld the decision, emphasizing the insufficiency of evidence and the need for concrete proof in cases of clandestine removal. The appeal was dismissed, affirming the Adjudicating authority&#039;s ruling in favor of the respondent.</description>
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