Clandestine Removal Requires Corroborative Evidence: CESTAT Reduces Penalty

Mittal Iron Foundry Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata) In the case of Mittal Iron Foundry Private Limited versus Commissioner of Central Excise, the appellants challenged an Order-in-Original passed by the Commissioner of Central Excise, Haldia Commissionerate. The order confirmed demands for Central Excise duty, disallowed CENVAT credit, and imposed penalties based on findings from a search operation conducted by Directorate General of Central Excise Intelligence (DGCEI) officials. The appellants contested the charges of clandestine removal and the validity of ...