https://www.taxtmi.com/caselaws?id=762093 CESTAT Kolkata dismissed Revenue's appeal alleging clandestine removal and raw material shortage. The investigation lacked proper procedure with no physical stock verification, only eye-estimation. No tangible evidence supported shortage claims despite examining suppliers who showed no discrepancies. Revenue contradictorily alleged both material shortage and clandestine clearance without explaining raw material procurement sources. No evidence of excess electricity consumption, transportation methods, or additional labor was presented. The adjudicating authority's findings were upheld as charges were unsustainable due to procedural lapses and insufficient evidence. en-us Fri, 22 Nov 2024 00:00:00 +0530 Mon, 25 Nov 2024 08:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762093 CESTAT Kolkata dismissed Revenue's appeal alleging clandestine removal and raw material shortage. The investigation lacked proper procedure with no physical stock verification, only eye-estimation. No tangible evidence supported shortage claims despite examining suppliers who showed no discrepancies. Revenue contradictorily alleged both material shortage and clandestine clearance without explaining raw material procurement sources. No evidence of excess electricity consumption, transportation methods, or additional labor was presented. The adjudicating authority's findings were upheld as charges were unsustainable due to procedural lapses and insufficient evidence. Case-Laws Central Excise Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762093