The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that charges of clandestine removal are not sustainable merely on the basis of the difference in figures between the audit report and the ER-1 return.The bench of Ashok Jindal (Judicial Member) and K. Anpazhakan (Technical Member) has observed that merely on the basis of the difference in the figures...