https://www.taxtmi.com/caselaws?id=462510 CESTAT Allahabad allowed the appeal against clandestine removal allegations. The case relied solely on documents recovered from an employee's residence regarding receipt of Silico Manganese. The Tribunal held that document recovery alone without corroborative evidence cannot establish the case. The employee was not made a party to proceedings, and presumption under Section 36A was negated. Investigation failed to examine basic inputs like electricity, sponge iron, and scrap, or the induction furnace operations. Without evidence of other raw materials or furnace capacity, quantum of alleged clandestine clearance could not be determined. Demand and penalty were set aside. en-us Tue, 08 Oct 2024 00:00:00 +0530 Thu, 26 Jun 2025 17:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462510 CESTAT Allahabad allowed the appeal against clandestine removal allegations. The case relied solely on documents recovered from an employee's residence regarding receipt of Silico Manganese. The Tribunal held that document recovery alone without corroborative evidence cannot establish the case. The employee was not made a party to proceedings, and presumption under Section 36A was negated. Investigation failed to examine basic inputs like electricity, sponge iron, and scrap, or the induction furnace operations. Without evidence of other raw materials or furnace capacity, quantum of alleged clandestine clearance could not be determined. Demand and penalty were set aside. Case-Laws Central Excise Tue, 08 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462510