Receipt of Scented Tobacco Alone Cannot Prove Clandestine Gutka Manufacture: CESTAT Delhi

R. S. Company Vs Commissioner of CGST (CESTAT Delhi) CESTAT Quashes Gutka Duty Demand Due to Lack of Evidence Beyond Transport Records; Excise Demand Based on Mathematical Formula for Gutka Production Held Unsustainable by CESTAT; Denial of Inspection of Original Lorry Receipts Invalidates Duty Confirmation; CESTAT Sets Aside Penalty After Finding No Proof of Clandestine Gutka Clearance. In R. S. Company Vs Commissioner of CGST, the Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeals filed by the assessee and its partner, setting aside the demand ...