https://www.taxtmi.com/caselaws?id=447373 CESTAT Kolkata dismissed the Revenue's appeal challenging clandestine removal allegations. The tribunal found no evidence of excess production, raw material consumption, or electricity usage to support claims of unauthorized manufacture and clearance. The demand was based solely on quantity differences between railway receipts and excise invoices without substantive proof. The department failed to establish clandestine activities through concrete evidence, relying only on assumptions. The original order dismissing the differential duty demand was upheld, confirming that mere discrepancies in documentation without corroborating evidence cannot sustain clandestine removal charges. en-us Fri, 08 Dec 2023 00:00:00 +0530 Mon, 25 Dec 2023 09:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447373 CESTAT Kolkata dismissed the Revenue's appeal challenging clandestine removal allegations. The tribunal found no evidence of excess production, raw material consumption, or electricity usage to support claims of unauthorized manufacture and clearance. The demand was based solely on quantity differences between railway receipts and excise invoices without substantive proof. The department failed to establish clandestine activities through concrete evidence, relying only on assumptions. The original order dismissing the differential duty demand was upheld, confirming that mere discrepancies in documentation without corroborating evidence cannot sustain clandestine removal charges. Case-Laws Central Excise Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447373