CESTAT Sets Aside Excise Demands as Stock Shortages Were Based Only on Eye Estimation

Arham Petro Products Vs Commissioner of Central Tax (CESTAT Kolkata) SSI Exemption Cannot Be Denied Without Proof of Use of Another’s Brand Name;  Clandestine Removal Charge Fails Due to Absence of Buyers, Transporters and Supporting Evidence;  Excise Demand Quashed Because Parallel Invoices Were Not Verified With Alleged Recipients; CENVAT Credit Cannot Be Denied Without Proving Non-Receipt of Inputs, Holds CESTAT. In this case, the Department raised multiple demands against two manufacturers of disposable plastic cups and glasses, alleging shortages of finished goods and raw materials, c...