https://www.taxtmi.com/caselaws?id=775467 The CESTAT Kolkata held that audit shortages in raw materials, work-in-progress, and finished goods do not automatically establish clandestine removal or manufacture without duty payment. In the absence of evidence proving clandestine clearance, the demand based solely on audit shortages was unsustainable. The tribunal set aside the impugned order and allowed the appeal. en-us Thu, 17 Jul 2025 00:00:00 +0530 Thu, 24 Jul 2025 11:06:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775467 The CESTAT Kolkata held that audit shortages in raw materials, work-in-progress, and finished goods do not automatically establish clandestine removal or manufacture without duty payment. In the absence of evidence proving clandestine clearance, the demand based solely on audit shortages was unsustainable. The tribunal set aside the impugned order and allowed the appeal. Case-Laws Central Excise Thu, 17 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775467