https://www.taxtmi.com/caselaws?id=90839 Excise duty demand based on alleged clandestine removal could not be sustained where the department relied mainly on electricity consumption estimates and incomplete records without reliable corroborative evidence of excess manufacture or clearance. Goods were found within the factory, and the non-entry in records was explained by night-shift timing and later posting of entries. The prescribed norm-fixing approach under Rule 173E, requiring consideration of installed capacity, raw material, labour and power consumption, was not shown to have been followed. In the absence of convincing proof of clandestine removal, the demand, confiscation and penalties were unsustainable. en-us Mon, 18 Jan 1999 00:00:00 +0530 Tue, 11 Oct 2011 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90839 Excise duty demand based on alleged clandestine removal could not be sustained where the department relied mainly on electricity consumption estimates and incomplete records without reliable corroborative evidence of excess manufacture or clearance. Goods were found within the factory, and the non-entry in records was explained by night-shift timing and later posting of entries. The prescribed norm-fixing approach under Rule 173E, requiring consideration of installed capacity, raw material, labour and power consumption, was not shown to have been followed. In the absence of convincing proof of clandestine removal, the demand, confiscation and penalties were unsustainable. Case-Laws Central Excise Mon, 18 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90839