https://www.taxtmi.com/caselaws?id=751540 CESTAT Kolkata allowed the appeal against clandestine removal charges. Revenue's case was based solely on three unauthenticated documents seized from third party premises without corroborative evidence. No investigation was conducted regarding mentioned truck owners/drivers, excess raw material purchases, electricity consumption, or transportation payments. Court held that mere documents from third party premises cannot establish clandestine removal without additional supporting evidence. Following Continental Cement Company precedent, manufacturing extra goods is impossible without excess consumption of electricity, raw materials, and transportation payments. Demand for Central Excise Duty and penalty were set aside due to lack of corroborative evidence. en-us Wed, 17 Apr 2024 00:00:00 +0530 Thu, 18 Apr 2024 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751540 CESTAT Kolkata allowed the appeal against clandestine removal charges. Revenue's case was based solely on three unauthenticated documents seized from third party premises without corroborative evidence. No investigation was conducted regarding mentioned truck owners/drivers, excess raw material purchases, electricity consumption, or transportation payments. Court held that mere documents from third party premises cannot establish clandestine removal without additional supporting evidence. Following Continental Cement Company precedent, manufacturing extra goods is impossible without excess consumption of electricity, raw materials, and transportation payments. Demand for Central Excise Duty and penalty were set aside due to lack of corroborative evidence. Case-Laws Central Excise Wed, 17 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751540