https://www.taxtmi.com/caselaws?id=759850 CESTAT Kolkata allowed the appeal, setting aside the demand for clandestine manufacture and clearance of goods. The tribunal found the Revenue's case was based on conjectures and surmises without cogent evidence. The department failed to establish alleged clandestine movement despite clear evidence that goods were sold ex-factory with proper duty payment. Sale invoices showed ex-factory sales, raw material receipt was explained, and payments were made through banking channels. Out of 61 cases, only 33 showed vehicle number discrepancies, insufficient to prove clandestine clearance. The tribunal held serious charges cannot be established on mere circumstantial evidence and presumptions. en-us Wed, 09 Oct 2024 00:00:00 +0530 Thu, 10 Oct 2024 08:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759850 CESTAT Kolkata allowed the appeal, setting aside the demand for clandestine manufacture and clearance of goods. The tribunal found the Revenue's case was based on conjectures and surmises without cogent evidence. The department failed to establish alleged clandestine movement despite clear evidence that goods were sold ex-factory with proper duty payment. Sale invoices showed ex-factory sales, raw material receipt was explained, and payments were made through banking channels. Out of 61 cases, only 33 showed vehicle number discrepancies, insufficient to prove clandestine clearance. The tribunal held serious charges cannot be established on mere circumstantial evidence and presumptions. Case-Laws Central Excise Wed, 09 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759850