No excise duty u/s 11A for allegation of illicit clearing in absence of sufficient evidence relating to inflow of cash

Parvati Steel Rolling Mills Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) Conclusion: No excise duty was leviable under section 11A of the Central Excise Act, 1944 on the allegation of illicit clearing as the department had miserably failed to substantiate the allegation of clandestine manufacture and clearance by any tangible or corroborative evidence Held: On an investigation, the department came to the conclusion that appellant had clandestinely manufactured and cleared 3635.715 MT of MS bars of various sizes, and show cause notices were issued demanding Rs.1,07,14,072.00 for...