Excise Duty cannot be demanded Solely on Sales Figure Discrepancy

Pratap Polysacks Ltd. Vs Commissioner of Central Excise (CESTAT Kolkata) Mere difference in figures in Balance sheet and ER-1 return is not sustainable cause to impose duty The CESTAT, Kolkata in M/s. Pratap Polysacks Ltd. v. Commissioner of Central Excise, Haldia [Excise Appeal No.175 of 2011 dated August 07, 2023] set aside the demand order passed by the Adjudicating Authority and held that duty cannot be demanded merely based on the difference in sales figures between the balance sheet and the and ER-1 Returns, there has to be some positive evidence brought on record to substantiate the al...