2026-VIL-306-CESTAT-KOL-CE
  1. Home
  2. 2026-VIL-306-CESTAT-KOL-CE

CENTRAL EXCISE CESTAT Cases

Central Excise - Clandestine removal of excisable goods without payment of duty - Department relied solely on these private records and statements of officers/staff of third party to raise demand against the appellant company - Whether the demand of central excise duty confirmed against the appellant company based solely on the documents recovered from the premises of a third party and the statements of its officers/staff is legally sustainable – HELD - The department relied solely on the private records seized from M/s SPRML and the statements of its officers/staff, without providing copies of these documents to the appellant. Relying on such documents without providing them to the appellant violates the principles of natural justice - The department failed to conduct a proper investigation to substantiate the allegation of clandestine removal, such as evidence of excess raw material purchase, actual removal of unaccounted goods, receipt of sale proceeds, etc. Mere reliance on private records of a third party is not sufficient to prove clandestine removal – Further, the appellants had requested cross-examination of the persons whose statements were relied upon by the department, but this request was denied by the adjudicating authority without valid reasons. Denial of cross-examination, when the entire case is based on such statements, violates the principles of natural justice - The demand of duty, interest, and penalties confirmed against the appellant is set aside and appeal is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

Analysis of Union Budget 2026-27:
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?