https://www.taxtmi.com/caselaws?id=308574 The Appellate Tribunal CESTAT Kolkata, in a judgment by Mrs. Archana Wadhwa, allowed the appeal in favor of the appellant in a case involving allegations of clandestine removal based solely on Sales Tax Returns figures. The Tribunal emphasized the need for evidence to prove clandestine activities, citing precedent decisions. Mrs. Wadhwa found the lower authorities' reliance on Sales Tax Returns alone unjustified and noted the lack of investigation by the Revenue. The Tribunal set aside the impugned order, disagreeing with the Revenue's reliance on precedent decisions and granted consequential relief to the appellant. en-us Mon, 06 Nov 2017 00:00:00 +0530 Tue, 04 Jul 2023 22:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308574 The Appellate Tribunal CESTAT Kolkata, in a judgment by Mrs. Archana Wadhwa, allowed the appeal in favor of the appellant in a case involving allegations of clandestine removal based solely on Sales Tax Returns figures. The Tribunal emphasized the need for evidence to prove clandestine activities, citing precedent decisions. Mrs. Wadhwa found the lower authorities' reliance on Sales Tax Returns alone unjustified and noted the lack of investigation by the Revenue. The Tribunal set aside the impugned order, disagreeing with the Revenue's reliance on precedent decisions and granted consequential relief to the appellant. Case-Laws Central Excise Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308574