|Custom, Excise & Service Tax Tribunal
Section 11A Central Excise Act | Clandestine Removal Demand Rejected Without Corroborative Evidence: CESTAT Kolkata
CESTAT Kolkata has ruled that revenue authorities cannot sustain excise duty demands for clandestine removal without tangible, corroborative evidence-reinforcing that mere suspicion or intelligence reports are insufficient under Section 11A. This sets a critical precedent for manufacturers facing speculative assessments, shifting the burden firmly onto the tax department to prove intent and action with concrete proof.