Allegation of clandestine removal based on documents from third-party cannot be sustained

Rashmi Cement Limited Vs Commissioner of Central Tax (CESTAT Kolkata) CESTAT Kolkata held that the allegation of clandestine removal of goods cannot be sustained on the basis of documents recovered from such third-party premises. Accordingly, issue answered in favour of the appellant. Facts- The appellant-companies are in appeal against the impugned order wherein central excise duty totally amounting to Rs.67,28,17,794/- has been demanded under Section 11A(10) of the Central Excise Act,1944, along with interest and penalty thereon, for the period from 2011-12 to 2012-13. The other appellants,...