https://www.taxtmi.com/caselaws?id=446138 CESTAT Mumbai set aside the original order in a case involving alleged clandestine removal of MS ingots between September 2003 and July 2009. The authorities claimed unreported production based on inflated electricity consumption during heat cycles. The tribunal held that correlation of production factors alone cannot establish evasion extent and that clandestine removal requires preponderance of probability through backward or forward trail evidence. The case failed because witness statements relied upon by authorities were not cross-examined despite requests. Matter remanded to original authority for fresh determination limiting reliance to statements meeting section 9D relevancy requirements. en-us Wed, 22 Nov 2023 00:00:00 +0530 Fri, 24 Nov 2023 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446138 CESTAT Mumbai set aside the original order in a case involving alleged clandestine removal of MS ingots between September 2003 and July 2009. The authorities claimed unreported production based on inflated electricity consumption during heat cycles. The tribunal held that correlation of production factors alone cannot establish evasion extent and that clandestine removal requires preponderance of probability through backward or forward trail evidence. The case failed because witness statements relied upon by authorities were not cross-examined despite requests. Matter remanded to original authority for fresh determination limiting reliance to statements meeting section 9D relevancy requirements. Case-Laws Central Excise Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446138