https://www.taxtmi.com/caselaws?id=462511 CESTAT Allahabad allowed the appeal, setting aside duty demands and penalties in a clandestine removal case involving MS Ingots. The tribunal held that documents recovered from an employee's residence cannot establish the case without corroborative evidence, especially when the employee was not made a co-noticee. The court found insufficient evidence to prove clandestine production based on minimal raw material consumption data (1% ingredient usage). Additionally, stock shortages detected during factory search were based on eye estimation rather than actual weighment, making the clandestine clearance allegations unsustainable. The tribunal emphasized the need for independent evidence to bridge the gap between "might have" and "must have" in establishing clandestine activities. en-us Tue, 08 Oct 2024 00:00:00 +0530 Thu, 26 Jun 2025 17:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462511 CESTAT Allahabad allowed the appeal, setting aside duty demands and penalties in a clandestine removal case involving MS Ingots. The tribunal held that documents recovered from an employee's residence cannot establish the case without corroborative evidence, especially when the employee was not made a co-noticee. The court found insufficient evidence to prove clandestine production based on minimal raw material consumption data (1% ingredient usage). Additionally, stock shortages detected during factory search were based on eye estimation rather than actual weighment, making the clandestine clearance allegations unsustainable. The tribunal emphasized the need for independent evidence to bridge the gap between "might have" and "must have" in establishing clandestine activities. Case-Laws Central Excise Tue, 08 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462511