https://www.taxtmi.com/caselaws?id=81815 The Tribunal allowed the appeal against duty demand on manufacturing and clearing tread rubber clandestinely, finding the lower authority's order lacking a proper basis for determining production solely based on electricity consumption. Emphasizing the need for a reliable production norm, the Tribunal criticized the lower authority's reliance on fluctuating electricity consumption and production figures without considering other factors like raw material consumption. It directed a fresh adjudication, suggesting test-run production to establish a credible norm and consultation with rubber technologists to determine acceptable criteria for production calculation. The appeal was remanded for a new decision based on these considerations. en-us Sat, 15 Feb 1992 00:00:00 +0530 Wed, 29 Jun 2011 10:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81815 The Tribunal allowed the appeal against duty demand on manufacturing and clearing tread rubber clandestinely, finding the lower authority's order lacking a proper basis for determining production solely based on electricity consumption. Emphasizing the need for a reliable production norm, the Tribunal criticized the lower authority's reliance on fluctuating electricity consumption and production figures without considering other factors like raw material consumption. It directed a fresh adjudication, suggesting test-run production to establish a credible norm and consultation with rubber technologists to determine acceptable criteria for production calculation. The appeal was remanded for a new decision based on these considerations. Case-Laws Central Excise Sat, 15 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81815