https://www.taxtmi.com/caselaws?id=766129 CESTAT Kolkata set aside multiple excise demands totaling over Rs. 2 crores against appellant manufacturer. Court held demands based on theoretical input-output ratios, diary notes, computer printouts, and batch charge calculations were unsustainable without corroborative evidence. Computer printouts inadmissible under Section 36B of Central Excise Act. Shortage allegations based on eye estimation rejected. Cenvat credit denial overturned as goods were actually received and used in manufacturing. Only demand regarding consignment agent sales remanded for verification. All penalties set aside due to unsubstantiated demands. en-us Tue, 11 Feb 2025 00:00:00 +0530 Wed, 19 Feb 2025 08:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766129 CESTAT Kolkata set aside multiple excise demands totaling over Rs. 2 crores against appellant manufacturer. Court held demands based on theoretical input-output ratios, diary notes, computer printouts, and batch charge calculations were unsustainable without corroborative evidence. Computer printouts inadmissible under Section 36B of Central Excise Act. Shortage allegations based on eye estimation rejected. Cenvat credit denial overturned as goods were actually received and used in manufacturing. Only demand regarding consignment agent sales remanded for verification. All penalties set aside due to unsubstantiated demands. Case-Laws Central Excise Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766129