https://www.taxtmi.com/caselaws?id=781967 CESTAT Kolkata allowed the appeal, setting aside the demand of central excise duty, interest, and penalties on the appellant-company and its directors. The Tribunal held that the alleged clandestine removals were based solely on private documents forwarded by the Commercial Tax office and on statements of transporters and a purchaser, which were not tested as required under Section 9D of the Central Excise Act. As these statements lacked evidentiary value and there was no corroborative evidence of clandestine clearance, the demand and penalties were found unsustainable. en-us Fri, 31 Oct 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781967 CESTAT Kolkata allowed the appeal, setting aside the demand of central excise duty, interest, and penalties on the appellant-company and its directors. The Tribunal held that the alleged clandestine removals were based solely on private documents forwarded by the Commercial Tax office and on statements of transporters and a purchaser, which were not tested as required under Section 9D of the Central Excise Act. As these statements lacked evidentiary value and there was no corroborative evidence of clandestine clearance, the demand and penalties were found unsustainable. Case-Laws Central Excise Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781967