https://www.taxtmi.com/caselaws?id=445857 CESTAT Chandigarh allowed the appeal and set aside the excise duty demand imposed on the appellant. The Department had raised the demand based solely on unexplained income of Rs.1.00 crore detected by income tax authorities, presuming it resulted from undeclared production and clandestine removal of excisable goods. The Tribunal held that the burden of proving excess production and clandestine removal lies with the Department. The order was based on assumptions without evidence of actual excess production or clandestine removal. Following precedent from similar cases, the Tribunal found the impugned order unsustainable in law and set it aside. en-us Mon, 20 Nov 2023 00:00:00 +0530 Mon, 20 Nov 2023 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445857 CESTAT Chandigarh allowed the appeal and set aside the excise duty demand imposed on the appellant. The Department had raised the demand based solely on unexplained income of Rs.1.00 crore detected by income tax authorities, presuming it resulted from undeclared production and clandestine removal of excisable goods. The Tribunal held that the burden of proving excess production and clandestine removal lies with the Department. The order was based on assumptions without evidence of actual excess production or clandestine removal. Following precedent from similar cases, the Tribunal found the impugned order unsustainable in law and set it aside. Case-Laws Central Excise Mon, 20 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445857