1.0SCC Timeshttps://www.scconline.com/blogEditorhttps://www.scconline.com/blog/post/author/editor_4/‘Mere tallying of certain entries does not make loose sheets as complete evidence of purchases and sales’: CESTAT sets aside excise duty demandrich600338<blockquote class="wp-embedded-content" data-secret="N713VRGMCN"><a href="https://www.scconline.com/blog/post/2025/07/23/cestat-loose-sheets-as-complete-evidence/">‘Mere tallying of certain entries does not make loose sheets as complete evidence of purchases and sales’: CESTAT sets aside excise duty demand</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.scconline.com/blog/post/2025/07/23/cestat-loose-sheets-as-complete-evidence/embed/#?secret=N713VRGMCN" width="600" height="338" title="“‘Mere tallying of certain entries does not make loose sheets as complete evidence of purchases and sales’: CESTAT sets aside excise duty demand” — SCC Times" data-secret="N713VRGMCN" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script>
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https://www.scconline.com/blog/wp-content/uploads/2025/07/loose-sheets-as-complete-evidence.jpg886590The Tribunal stated that mere tallying of certain entries, does not make loose sheets as complete evidence of the sales and set aside excise duty demand.