https://www.taxtmi.com/caselaws?id=752322 CESTAT Kolkata allowed the appeal against central excise duty demand of Rs.56,52,591/- for alleged clandestine removal of excisable goods. The tribunal found the demand unsustainable as it exceeded the unit's installed capacity of 6,000 M.T. per annum, with no evidence of capacity increase, excess electricity consumption, or raw material procurement. The allegation relied solely on loose sheets/documents and director's statement without corroborative evidence. The tribunal held that oral statements cannot prevail over documentary evidence, and the department failed to establish clandestine manufacture with positive, tangible proof. Penalty on the director was also set aside as his specific role wasn't established. en-us Tue, 07 May 2024 00:00:00 +0530 Wed, 08 May 2024 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752322 CESTAT Kolkata allowed the appeal against central excise duty demand of Rs.56,52,591/- for alleged clandestine removal of excisable goods. The tribunal found the demand unsustainable as it exceeded the unit's installed capacity of 6,000 M.T. per annum, with no evidence of capacity increase, excess electricity consumption, or raw material procurement. The allegation relied solely on loose sheets/documents and director's statement without corroborative evidence. The tribunal held that oral statements cannot prevail over documentary evidence, and the department failed to establish clandestine manufacture with positive, tangible proof. Penalty on the director was also set aside as his specific role wasn't established. Case-Laws Central Excise Tue, 07 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752322