https://www.taxtmi.com/caselaws?id=762234 CESTAT Kolkata allowed the appeal challenging allegations of clandestine manufacture and removal based on electricity consumption. The tribunal found Revenue failed to provide corroborative evidence beyond electricity usage, with no raw materials, finished goods, or manufacturing activities discovered during surprise search. Appellant's explanation that electricity was used for kiln fabrication was not rebutted by Revenue. Issues regarding CPU data seizure, email evidence, and statement retractions raised doubts about Revenue's claims. Since main demand was unsustainable, penalty on Director was also set aside. Appeal allowed on merits. en-us Tue, 26 Nov 2024 00:00:00 +0530 Wed, 27 Nov 2024 12:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762234 CESTAT Kolkata allowed the appeal challenging allegations of clandestine manufacture and removal based on electricity consumption. The tribunal found Revenue failed to provide corroborative evidence beyond electricity usage, with no raw materials, finished goods, or manufacturing activities discovered during surprise search. Appellant's explanation that electricity was used for kiln fabrication was not rebutted by Revenue. Issues regarding CPU data seizure, email evidence, and statement retractions raised doubts about Revenue's claims. Since main demand was unsustainable, penalty on Director was also set aside. Appeal allowed on merits. Case-Laws Central Excise Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762234