https://www.taxtmi.com/caselaws?id=449805 CESTAT Kolkata dismissed Revenue's appeal challenging order that set aside demand for duty on allegedly clandestine manufacture of 1,48,942 MT consumable steel. Revenue alleged differential consumption between ER-4 and ER-6 returns indicated unaccounted manufacturing. Tribunal upheld lower authority's finding that Revenue failed to produce corroborative evidence supporting clandestine manufacture allegation. Adjudicating Authority had noted practical difficulties in estimating actual stock and found duty demand unsustainable. Tribunal declined to examine time limitation issue as respondent neither appealed original order nor filed cross-objection on time bar grounds. en-us Tue, 23 Jan 2024 00:00:00 +0530 Wed, 21 Feb 2024 07:11:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449805 CESTAT Kolkata dismissed Revenue's appeal challenging order that set aside demand for duty on allegedly clandestine manufacture of 1,48,942 MT consumable steel. Revenue alleged differential consumption between ER-4 and ER-6 returns indicated unaccounted manufacturing. Tribunal upheld lower authority's finding that Revenue failed to produce corroborative evidence supporting clandestine manufacture allegation. Adjudicating Authority had noted practical difficulties in estimating actual stock and found duty demand unsustainable. Tribunal declined to examine time limitation issue as respondent neither appealed original order nor filed cross-objection on time bar grounds. Case-Laws Central Excise Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449805