Clandestine Removal Charges not Sustainable based on Audit Report vs ER-1 Return

Micky Metals Limited Vs Commissioner of Central Excise (CESTAT Kolkata) Introduction: The landmark judgment of Micky Metals Limited Vs Commissioner of Central Excise delivered by CESTAT Kolkata, forms a crucial part of legal discussions concerning excise duty. The crux of the case revolved around allegations of clandestine removal of goods, based solely on the difference in figures between the audit report and the ER-1 return. This insightful analysis delves into the particulars of the case, examining the court’s verdict and its far-reaching implications. Analysis: The allegations agains...