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![Excise Duty Cannot Rest on Assumptions: CESTAT Rules Clandestine Clearance Allegation Fails for Lack of Cogent Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/500x300_2111694-excise-duty-assumptions-cestat-rules-clandestine-clearance-allegation-cogent-evidence-taxscan.webp "Excise Duty Cannot Rest on Assumptions: CESTAT Rules Clandestine Clearance Allegation Fails for Lack of Cogent Evidence [Read Order]")
Excise Duty Cannot Rest on Assumptions: CESTAT Rules Clandestine Clearance Allegation Fails for Lack of Cogent Evidence [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Kolkata (CESTAT) has held that excise duty cannot be demanded on the basis of assumptions,...
![Search under CGST, Recovery of Assessess Cash from Locked Room with an assumption of Possession to Assessess Daughter-in-Law is invalid: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CGST-Search-under-CGST-Recovery-of-Assessess-Cash-Assessess-Cash-Assesses-Locked-Room-with-an-assumption-Locked-Room-assumption-Daughter-in-Law-is-invalid-Delhi-High-Court-taxscan.jpg "Search under CGST, Recovery of Assessess Cash from Locked Room with an assumption of Possession to Assessess Daughter-in-Law is invalid: Delhi HC [Read Order]")
![Wrong Assumption by AO, Order u/s 270 passed under Income Tax not valid when Assessee Preferred for Appeal: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Assumption-AO-Order-Income-Tax-assessee-appeal-Orissa-High-Court-Assessing-Officer-Taxscan.jpg "Wrong Assumption by AO, Order u/s 270 passed under Income Tax not valid when Assessee Preferred for Appeal: Orissa HC [Read Order]")
![Wrong Assumption of Facts or Incorrect Application of Law would make the order liable for Revision: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/03/site-image3-3-4.jpg "Wrong Assumption of Facts or Incorrect Application of Law would make the order liable for Revision: ITAT [Read Order]")