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Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals allowed
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Savings clause in the GST regime permits initiation and continuation of proceedings under the repealed Central Excise Act; therefore proceedings instituted postappointed day remain valid. Estimation of clandestine production and removal solely from electricity consumption is legally insufficient without additional corroborative factors; consequently calculations based only on consumption cannot sustain a duty, interest or penalty demand. Reliance on precedents where courts rejected electricitybased production estimates supports quashing such demands. The impugned demand based exclusively on electricityconsumption metrics was set aside and the appeals allowed.
Savings clause in the GST regime permits initiation and continuation of proceedings under the repealed Central Excise Act; therefore proceedings instituted postappointed day remain valid. Estimation of clandestine production and removal solely from electricity consumption is legally insufficient without additional corroborative factors; consequently calculations based only on consumption cannot sustain a duty, interest or penalty demand. Reliance on precedents where courts rejected electricitybased production estimates supports quashing such demands. The impugned demand based exclusively on electricityconsumption metrics was set aside and the appeals allowed.
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