https://www.taxtmi.com/caselaws?id=771009 CESTAT Kolkata set aside demand for Central Excise duty based on alleged clandestine manufacture. Revenue's case relied solely on private records found during investigation without satisfying essential tests from Arya Fibres precedent regarding procurement of excess raw materials, labor employment, electricity consumption, production capacity, and sale transactions. Court held that positive evidence of clandestine production and removal was necessary but not produced by Revenue. Demand and penalties were dropped, and appellant's appeal was allowed. en-us Tue, 06 May 2025 00:00:00 +0530 Tue, 20 May 2025 08:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771009 CESTAT Kolkata set aside demand for Central Excise duty based on alleged clandestine manufacture. Revenue's case relied solely on private records found during investigation without satisfying essential tests from Arya Fibres precedent regarding procurement of excess raw materials, labor employment, electricity consumption, production capacity, and sale transactions. Court held that positive evidence of clandestine production and removal was necessary but not produced by Revenue. Demand and penalties were dropped, and appellant's appeal was allowed. Case-Laws Central Excise Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771009