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 dif

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