Clandestine Removal Cannot Be Alleged Without Concrete Evidence: CESTAT Kolkata

Mahavir Ferro Alloys Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Kolkata) The case of Mahavir Ferro Alloys Pvt. Ltd. Vs Commissioner of CGST & Central Excise revolved around allegations of clandestine removal and underpayment of excise duty based on estimated production norms. The Department contended that the appellant, a manufacturer of sponge iron, had understated production by 11,542 MT during 2008-09 and 2009-10, based on an input/output ratio of 1:1.67. This theoretical norm suggested higher production than recorded, leading to a demand for unpaid duty of ₹1.59 c...