![Assumptions and Private Records from Third-Party Premises Cannot Prove Dept. Allegation: CESTAT Quashes ₹67 Cr Excise Duty [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/500x300_2108497-cestat-kolkata-excise-duty-taxscan.webp "Assumptions and Private Records from Third-Party Premises Cannot Prove Dept. Allegation: CESTAT Quashes ₹67 Cr Excise Duty [Read Order]")
Assumptions and Private Records from Third-Party Premises Cannot Prove Dept. Allegation: CESTAT Quashes ₹67 Cr Excise Duty [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside a confirmed Central Excise Duty demand of...
![Electronic Evidence without S.36B Certificate, Statements without S.9D Compliance cannot Sustain Clandestine Removal Allegation under Excise: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/250x150_2108490-electronic-evidence-clandestine-removal-excise-cestat-taxscan.webp "Electronic Evidence without S.36B Certificate, Statements without S.9D Compliance cannot Sustain Clandestine Removal Allegation under Excise: CESTAT [Read Order]")
![Commissioners Report, Toll Barrier Receipts Shows Manufacturing Activity Verified: CESTAT Rejects Clandestine Removal Allegation [Read Order]](https://images.taxscan.in/h-upload/2025/11/20/250x150_2106916-cestat-chandigarh-toll-barrier-receipts-evidence-taxscan.webp "Commissioners Report, Toll Barrier Receipts Shows Manufacturing Activity Verified: CESTAT Rejects Clandestine Removal Allegation [Read Order]")
![Clandestine Removal must be proven through Complete Chain of Evidence, Not Estimates or Assumptions: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/14/250x150_2105205-cestat-taxscan.webp "Clandestine Removal must be proven through Complete Chain of Evidence, Not Estimates or Assumptions: CESTAT [Read Order]")
![Allegation of Clandestine Removal without evidence or proof: CESTAT quashes ₹3.17 L Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Clandestine-Removal-CESTAT-Kolkata-Clandestine-Removal-without-evidence-CESTAT-quashes-Allegation-of-Clandestine-taxscan.jpg "Allegation of Clandestine Removal without evidence or proof: CESTAT quashes ₹3.17 L Excise Duty Demand [Read Order]")
Clandestine Removal and Under-Valuation Charges not sustainable on ground of Assumptions and Presumptions: Delhi HC [Read Order]
In a recent ruling the Delhi High Court observed that clandestine removal and under-valuation charges is not sustainable on ground of assumptions and presumptions. The Commissioner of Central...
Mere Factum of two Set of Invoices not Sufficient to Prove Clandestine Removal charge: CESTAT quashes Excise Duty Demand [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed excise duty demand thereby observing that mere factum of two set of invoices not sufficient to prove...
![Mere Factum of two Set of Invoices not Sufficient to Prove Clandestine Removal charge: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Mere-Factum-Set-of-Invoices-not-Sufficient-Prove-Clandestine-Removal-charge-CESTAT-Excise-Duty-Demand-taxscan.jpg "Mere Factum of two Set of Invoices not Sufficient to Prove Clandestine Removal charge: CESTAT quashes Excise Duty Demand [Read Order]")
![CESTAT sets aside Demand of Penalty and Interest on unsustained Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Demand-of-Penalty-Penalty-and-Interest-Excise-Duty-Demand-Excise-Duty-Demand-TAXSCAN-1.jpg "CESTAT sets aside Demand of Penalty and Interest on unsustained Excise Duty Demand [Read Order]")
![CESTAT sets aside Excise Duty Demand based on Computer Printouts and Private Records [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-sets-aside-Excise-Duty-Demand-Excise-Duty-Demand-Computer-Printouts-Private-Records-CESTAT-TAXSCAN.jpg "CESTAT sets aside Excise Duty Demand based on Computer Printouts and Private Records [Read Order]")
Sufficient Evidences adduced to allege Clandestine Removal: CESTAT upholds Penalty u/r 26 of Central Excise Rules [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld the penalty under Rule 26 of the Central Excise Rules, 2002 on the proof that sufficient evidences...
![Sufficient Evidences adduced to allege Clandestine Removal: CESTAT upholds Penalty u/r 26 of Central Excise Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/allege-Clandestine-Removal-CESTAT-upholds-Penalty-Central-Excise-Rules-Clandestine-Removal-upholds-Penalty-CESTAT-CESTAT-News-Excise-Customs-Service-Tax-Tax-News-TAXSCAN.jpg "Sufficient Evidences adduced to allege Clandestine Removal: CESTAT upholds Penalty u/r 26 of Central Excise Rules [Read Order]")
Charges of Clandestine Removal cannot be Confirmed without Corroborative Evidence, No Addition under VAT: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that addition under VAT is not sustainable when the charges of clandestine removal cannot be confirmed without corroborative...
![Charges of Clandestine Removal cannot be Confirmed without Corroborative Evidence, No Addition under VAT: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Charges-Of-Clandestine-Removal-Corroborative-Evidence-Addition-VAT-ITAT-Taxscan.jpg "Charges of Clandestine Removal cannot be Confirmed without Corroborative Evidence, No Addition under VAT: ITAT [Read Order]")
![CESTAT sets aside Clandestine removal of Zafrani Zarda and Gutkha on Lack of Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/CESTAT-clandestine-removal-ZafraniZarda-Gutkha-Evidence-taxscan.jpg "CESTAT sets aside Clandestine removal of Zafrani Zarda and Gutkha on Lack of Evidence [Read Order]")