https://www.taxtmi.com/caselaws?id=780169 CESTAT KOLKATA - AT allowed the appeal and set aside the impugned order, holding the confirmed demand unsustainable. The Tribunal found the Revenue relied solely on private records and statements seized from a third party without corroborative evidence (e.g., electricity consumption, raw-material usage, vendor statements) and did not follow Section 9D procedure. Applying the precedent in Surya Wires, the Tribunal held such material insufficient to quantify clandestine removal and therefore quashed the demand; consequential interest and penalties were also held not leviable. en-us Wed, 24 Sep 2025 00:00:00 +0530 Mon, 27 Oct 2025 17:05:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780169 CESTAT KOLKATA - AT allowed the appeal and set aside the impugned order, holding the confirmed demand unsustainable. The Tribunal found the Revenue relied solely on private records and statements seized from a third party without corroborative evidence (e.g., electricity consumption, raw-material usage, vendor statements) and did not follow Section 9D procedure. Applying the precedent in Surya Wires, the Tribunal held such material insufficient to quantify clandestine removal and therefore quashed the demand; consequential interest and penalties were also held not leviable. Case-Laws Central Excise Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780169