https://www.taxtmi.com/caselaws?id=763158 CESTAT Kolkata allowed the appeal, setting aside the demand for clandestine manufacture and removal of goods. The tribunal held that statements recorded during investigation without cross-examination were inadmissible. Documents recovered from a third party's possession without corroboration could not sustain the demand. The investigation was deemed faulty as authorities failed to verify evidence from suppliers, buyers, transporters despite having their details. The tribunal found no merit in the proceedings, ruling that no demand or penalties could be imposed on the appellants due to improper investigation and lack of corroborative evidence. en-us Fri, 13 Dec 2024 00:00:00 +0530 Fri, 13 Dec 2024 14:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763158 CESTAT Kolkata allowed the appeal, setting aside the demand for clandestine manufacture and removal of goods. The tribunal held that statements recorded during investigation without cross-examination were inadmissible. Documents recovered from a third party's possession without corroboration could not sustain the demand. The investigation was deemed faulty as authorities failed to verify evidence from suppliers, buyers, transporters despite having their details. The tribunal found no merit in the proceedings, ruling that no demand or penalties could be imposed on the appellants due to improper investigation and lack of corroborative evidence. Case-Laws Central Excise Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763158