The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that allegations of clandestine manufacture and removal cannot be sustained merely on assumptions, private records, or uncorroborated statements, setting aside a central excise demand of over ₹3.03 crore along with penalties. The bench of Ashok Jindal (Judicial Member) and K.Anpazhakan…
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