https://www.taxtmi.com/caselaws?id=88577 Duty demand based on inferred steel ingot production from electricity consumption requires reliable evidentiary support, including an established norm, seized private records, departmental verification, or comparable corroboration. Where the record shows no proved consumption norm and no seized records, a consumption figure adopted by the adjudicating authority cannot sustain the demand on bare presumption. The matter must be re-examined with consideration of the assessee's explanation and, if necessary, experimental verification of factory power consumption. The issue was resolved in favour of the assessee and remanded for de novo adjudication. en-us Tue, 10 Mar 1998 00:00:00 +0530 Tue, 06 Jan 2026 14:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88577 Duty demand based on inferred steel ingot production from electricity consumption requires reliable evidentiary support, including an established norm, seized private records, departmental verification, or comparable corroboration. Where the record shows no proved consumption norm and no seized records, a consumption figure adopted by the adjudicating authority cannot sustain the demand on bare presumption. The matter must be re-examined with consideration of the assessee's explanation and, if necessary, experimental verification of factory power consumption. The issue was resolved in favour of the assessee and remanded for de novo adjudication. Case-Laws Central Excise Tue, 10 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88577