https://www.taxtmi.com/caselaws?id=94722 Duty computed on an electricity-consumption norm was found unsound because the norm was derived from only part of the electricity bills, without accounting for low power factor adjustments that affected the meter reading used to fix production. No production norm had been fixed during the relevant period under the excise rules, and the furnace specifications suggested a higher consumption requirement than the figure adopted in adjudication. The basis for determining the production norm therefore required fuller examination on the entire material for the period. The electricity-based duty demand was not finally sustained, and the matter was remanded to the Commissioner for fresh determination after hearing the appellants. en-us Wed, 03 May 2000 00:00:00 +0530 Sat, 03 Dec 2011 12:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94722 Duty computed on an electricity-consumption norm was found unsound because the norm was derived from only part of the electricity bills, without accounting for low power factor adjustments that affected the meter reading used to fix production. No production norm had been fixed during the relevant period under the excise rules, and the furnace specifications suggested a higher consumption requirement than the figure adopted in adjudication. The basis for determining the production norm therefore required fuller examination on the entire material for the period. The electricity-based duty demand was not finally sustained, and the matter was remanded to the Commissioner for fresh determination after hearing the appellants. Case-Laws Central Excise Wed, 03 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94722