https://www.taxtmi.com/caselaws?id=767109 CESTAT Kolkata allowed the appeal, setting aside the impugned order. The tribunal found allegations of clandestine removal and manufacture of ready-made garments without CE duty payment lacked evidentiary support. Authorities failed to establish that the appellant cleared manufactured goods domestically while procuring export goods from other sources. The appellant was exempted from CE registration vide letter dated 12th July 2011, therefore not required to issue invoices under Rule 11 of CE Rules 2002. Consequently, the entire demand and penalty were held unsustainable. en-us Tue, 11 Feb 2025 00:00:00 +0530 Tue, 11 Mar 2025 08:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767109 CESTAT Kolkata allowed the appeal, setting aside the impugned order. The tribunal found allegations of clandestine removal and manufacture of ready-made garments without CE duty payment lacked evidentiary support. Authorities failed to establish that the appellant cleared manufactured goods domestically while procuring export goods from other sources. The appellant was exempted from CE registration vide letter dated 12th July 2011, therefore not required to issue invoices under Rule 11 of CE Rules 2002. Consequently, the entire demand and penalty were held unsustainable. Case-Laws Central Excise Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767109