https://www.taxtmi.com/caselaws?id=769040 CESTAT Kolkata held that duty demands based solely on estimated production using theoretical input/output ratios are legally unsustainable without considering manufacturing parameters like raw material quality, kiln conditions, and iron ore engineering properties. The tribunal ruled that clandestine manufacture and removal charges require tangible, cogent, and affirmative evidence, not mere estimations or expert opinions. Since no evidence existed of unaccounted raw material consumption, buyer acceptance of clandestinely removed goods, or transporter statements, the duty demand was set aside. The appeal was allowed. en-us Wed, 16 Apr 2025 00:00:00 +0530 Fri, 18 Apr 2025 08:38:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769040 CESTAT Kolkata held that duty demands based solely on estimated production using theoretical input/output ratios are legally unsustainable without considering manufacturing parameters like raw material quality, kiln conditions, and iron ore engineering properties. The tribunal ruled that clandestine manufacture and removal charges require tangible, cogent, and affirmative evidence, not mere estimations or expert opinions. Since no evidence existed of unaccounted raw material consumption, buyer acceptance of clandestinely removed goods, or transporter statements, the duty demand was set aside. The appeal was allowed. Case-Laws Central Excise Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769040