https://www.taxtmi.com/caselaws?id=83149 Determination of suppressed excisable production may rest on electricity consumption when supported by admissions and surrounding circumstances, and it is not arbitrary merely because the assessee disputes the calculation or offers alternative explanations. The Collector was entitled under Rule 173E of the Central Excise Rules, 1944 to assess power consumption alongside installed capacity, raw material use, and the overall conduct of the factory. On the record, the findings of clandestine removals and duty liability were upheld because the evidence showed deliberate concealment and the adopted figures were not shown to be capricious or unsupported. en-us Thu, 27 Sep 1984 00:00:00 +0530 Mon, 11 Jul 2011 13:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83149 Determination of suppressed excisable production may rest on electricity consumption when supported by admissions and surrounding circumstances, and it is not arbitrary merely because the assessee disputes the calculation or offers alternative explanations. The Collector was entitled under Rule 173E of the Central Excise Rules, 1944 to assess power consumption alongside installed capacity, raw material use, and the overall conduct of the factory. On the record, the findings of clandestine removals and duty liability were upheld because the evidence showed deliberate concealment and the adopted figures were not shown to be capricious or unsupported. Case-Laws Central Excise Thu, 27 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83149