https://www.taxtmi.com/caselaws?id=782822 CESTAT Kolkata allowed the appeal of the assessee-company, setting aside the demand of central excise duty, interest and penalties. It held that s.11D of the Central Excise Act, 1944 was inapplicable as the duty collected on the disputed clearances had been duly deposited into the government account, negating any further recovery. The Tribunal further found that the allegation of clandestine manufacture and clearance of M.S. Rounds and M.S. Flats was unsubstantiated, resting solely on an untested third-party statement without compliance with s.9D and lacking corroborative evidence. As the primary duty demand failed, the penalty on the company's Director was also quashed for absence of proven involvement. en-us Tue, 02 Dec 2025 00:00:00 +0530 Thu, 04 Dec 2025 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782822 CESTAT Kolkata allowed the appeal of the assessee-company, setting aside the demand of central excise duty, interest and penalties. It held that s.11D of the Central Excise Act, 1944 was inapplicable as the duty collected on the disputed clearances had been duly deposited into the government account, negating any further recovery. The Tribunal further found that the allegation of clandestine manufacture and clearance of M.S. Rounds and M.S. Flats was unsubstantiated, resting solely on an untested third-party statement without compliance with s.9D and lacking corroborative evidence. As the primary duty demand failed, the penalty on the company's Director was also quashed for absence of proven involvement. Case-Laws Central Excise Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782822