https://www.taxtmi.com/caselaws?id=446616 The CESTAT Kolkata allowed the appeal by remand, finding that the Adjudicating Authority failed to properly verify facts regarding alleged clandestine removal. The appellant had provided documentary evidence of 15+ clearances under DSL in 1996-97 and multiple export clearances through merchant exporters with supporting shipping bills, e-way bills, and other documents. However, the Authority only considered two shipping bills/invoices while ignoring substantial documentary evidence proving legitimate exports. The tribunal held that proceedings based solely on turnover figures without proper verification of supporting documents violated principles of natural justice, requiring denovo adjudication with thorough fact verification. en-us Fri, 24 Nov 2023 00:00:00 +0530 Mon, 25 Dec 2023 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446616 The CESTAT Kolkata allowed the appeal by remand, finding that the Adjudicating Authority failed to properly verify facts regarding alleged clandestine removal. The appellant had provided documentary evidence of 15+ clearances under DSL in 1996-97 and multiple export clearances through merchant exporters with supporting shipping bills, e-way bills, and other documents. However, the Authority only considered two shipping bills/invoices while ignoring substantial documentary evidence proving legitimate exports. The tribunal held that proceedings based solely on turnover figures without proper verification of supporting documents violated principles of natural justice, requiring denovo adjudication with thorough fact verification. Case-Laws Central Excise Fri, 24 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446616