https://www.taxtmi.com/caselaws?id=753885 CESTAT NEW DELHI allowed the appeal, holding that allegations of clandestine removal of 536.134 MT copper were merely presumptive without corroborative evidence. The department violated natural justice principles by concealing favorable test reports from buyer's premises showing 11.9% copper content. No evidence existed of transportation without duty payment or accounting irregularities. The department failed to prove excess raw material consumption or clandestine clearance. Extended limitation period was wrongly invoked as no suppression of facts occurred by the registered manufacturer who regularly filed returns. The demand for Cenvat credit reversal was unsustainable and time-barred. en-us Thu, 06 Jun 2024 00:00:00 +0530 Wed, 12 Jun 2024 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753885 CESTAT NEW DELHI allowed the appeal, holding that allegations of clandestine removal of 536.134 MT copper were merely presumptive without corroborative evidence. The department violated natural justice principles by concealing favorable test reports from buyer's premises showing 11.9% copper content. No evidence existed of transportation without duty payment or accounting irregularities. The department failed to prove excess raw material consumption or clandestine clearance. Extended limitation period was wrongly invoked as no suppression of facts occurred by the registered manufacturer who regularly filed returns. The demand for Cenvat credit reversal was unsustainable and time-barred. Case-Laws Central Excise Thu, 06 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753885