https://www.taxtmi.com/caselaws?id=771010 CESTAT Kolkata set aside excise demands of Rs.1,47,93,916/- against appellants in clandestine removal case. Revenue relied primarily on pen drive data seized from third party premises showing excess sponge iron production compared to RG1 records. Tribunal found Revenue failed to produce corroborative evidence including input-output analysis, electricity consumption, vehicle movement records, or statements from material suppliers/buyers. Pen drive author remained unidentified with no recorded statement. Statutory procedures not followed for relying on digital evidence. Demands, interest and penalties set aside due to insufficient evidence. Appeals allowed. en-us Wed, 07 May 2025 00:00:00 +0530 Tue, 20 May 2025 08:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771010 CESTAT Kolkata set aside excise demands of Rs.1,47,93,916/- against appellants in clandestine removal case. Revenue relied primarily on pen drive data seized from third party premises showing excess sponge iron production compared to RG1 records. Tribunal found Revenue failed to produce corroborative evidence including input-output analysis, electricity consumption, vehicle movement records, or statements from material suppliers/buyers. Pen drive author remained unidentified with no recorded statement. Statutory procedures not followed for relying on digital evidence. Demands, interest and penalties set aside due to insufficient evidence. Appeals allowed. Case-Laws Central Excise Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771010