https://www.taxtmi.com/caselaws?id=774211 The CESTAT Chennai dismissed the Revenue's appeal challenging duty evasion allegations against a manufacturer. The case involved clandestine removal claims and failure to maintain proper stock accounts for correlating input-output ratios in GAC production. The Madras HC had earlier directed verification of records to levy duty based on actual production. The Commissioner's verification report showed the assessee's GAC output at 38.36%, exceeding both Coconut Development Board benchmarks and Deputy Commissioner estimates. Revenue failed to demonstrate any discrepancies in the verification process or point out improprieties in the assessee's records, despite alleging non-compliance with stock maintenance requirements. en-us Thu, 03 Jul 2025 00:00:00 +0530 Sat, 05 Jul 2025 08:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774211 The CESTAT Chennai dismissed the Revenue's appeal challenging duty evasion allegations against a manufacturer. The case involved clandestine removal claims and failure to maintain proper stock accounts for correlating input-output ratios in GAC production. The Madras HC had earlier directed verification of records to levy duty based on actual production. The Commissioner's verification report showed the assessee's GAC output at 38.36%, exceeding both Coconut Development Board benchmarks and Deputy Commissioner estimates. Revenue failed to demonstrate any discrepancies in the verification process or point out improprieties in the assessee's records, despite alleging non-compliance with stock maintenance requirements. Case-Laws Central Excise Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774211