https://www.taxtmi.com/caselaws?id=78838 The High Court upheld the Tribunal's decision to set aside the demand raised by the revenue in a case involving allegations of clandestine removal based on disproportionate electricity consumption. The Court found that the Tribunal's reliance solely on electricity consumption without further corroborative evidence was not unjustified. It emphasized the necessity of substantial evidence to support allegations of increased production and clandestine activities, ultimately dismissing the appeal as no substantial legal question arose from the case. en-us Tue, 24 Aug 2010 00:00:00 +0530 Tue, 21 Dec 2010 17:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78838 The High Court upheld the Tribunal's decision to set aside the demand raised by the revenue in a case involving allegations of clandestine removal based on disproportionate electricity consumption. The Court found that the Tribunal's reliance solely on electricity consumption without further corroborative evidence was not unjustified. It emphasized the necessity of substantial evidence to support allegations of increased production and clandestine activities, ultimately dismissing the appeal as no substantial legal question arose from the case. Case-Laws Central Excise Tue, 24 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78838