https://www.taxtmi.com/caselaws?id=767044 CESTAT Kolkata allowed the appeal against clandestine manufacture and removal allegations based on discrepancies between Form 3CD and ER-1 returns for 2010-11 and 2011-12. The Tribunal held that mere differences in audit reports and returns, without establishing actual clandestine parameters, cannot sustain removal charges. Since documents were in public domain during the relevant period, extended limitation was inapplicable and normal limitation had expired. The demand for excise duty, interest, and penalties was set aside due to insufficient evidence, violation of natural justice principles, and improper invocation of extended limitation period. en-us Thu, 06 Mar 2025 00:00:00 +0530 Mon, 10 Mar 2025 08:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767044 CESTAT Kolkata allowed the appeal against clandestine manufacture and removal allegations based on discrepancies between Form 3CD and ER-1 returns for 2010-11 and 2011-12. The Tribunal held that mere differences in audit reports and returns, without establishing actual clandestine parameters, cannot sustain removal charges. Since documents were in public domain during the relevant period, extended limitation was inapplicable and normal limitation had expired. The demand for excise duty, interest, and penalties was set aside due to insufficient evidence, violation of natural justice principles, and improper invocation of extended limitation period. Case-Laws Central Excise Thu, 06 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767044