https://www.taxtmi.com/caselaws?id=769783 CESTAT Kolkata allowed the appeal in a case involving alleged clandestine manufacture and clearance of biris. The appellant was accused of maintaining unlabelled biris and clandestine clearance based on tobacco purchase bills, ITRs, and contractor statements. The tribunal held that unlabelled biris accounted in RG 12A register were not liable for seizure, and no duty was payable on unlabelled biris up to 20 lakh sticks. The contractor's retracted statement lacked evidentiary value without corroboration. The tribunal found insufficient evidence to establish clandestine manufacture or clearance, noting that mere possession of unlabelled biris cannot conclude clandestine intent. The demand for central excise duty, interest, and penalty was set aside due to lack of substantive evidence. en-us Wed, 30 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769783 CESTAT Kolkata allowed the appeal in a case involving alleged clandestine manufacture and clearance of biris. The appellant was accused of maintaining unlabelled biris and clandestine clearance based on tobacco purchase bills, ITRs, and contractor statements. The tribunal held that unlabelled biris accounted in RG 12A register were not liable for seizure, and no duty was payable on unlabelled biris up to 20 lakh sticks. The contractor's retracted statement lacked evidentiary value without corroboration. The tribunal found insufficient evidence to establish clandestine manufacture or clearance, noting that mere possession of unlabelled biris cannot conclude clandestine intent. The demand for central excise duty, interest, and penalty was set aside due to lack of substantive evidence. Case-Laws Central Excise Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769783