https://www.taxtmi.com/caselaws?id=771482 CESTAT Kolkata held that duty demand on 650 PCC poles removed without documentation was unsustainable as duty was paid and no malafide found. Duty on broken poles destroyed during testing was rejected since products have no market value until stress testing is complete. Embossing with "WBSEDCL" mark did not constitute branding as it indicated ownership exclusivity, not commercial branding, thus SSI exemption remained valid. Extended limitation period was inapplicable as ER-1 returns were regularly filed without suppression. Appeal allowed. en-us Fri, 23 May 2025 00:00:00 +0530 Tue, 27 May 2025 08:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771482 CESTAT Kolkata held that duty demand on 650 PCC poles removed without documentation was unsustainable as duty was paid and no malafide found. Duty on broken poles destroyed during testing was rejected since products have no market value until stress testing is complete. Embossing with "WBSEDCL" mark did not constitute branding as it indicated ownership exclusivity, not commercial branding, thus SSI exemption remained valid. Extended limitation period was inapplicable as ER-1 returns were regularly filed without suppression. Appeal allowed. Case-Laws Central Excise Fri, 23 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771482