https://www.taxtmi.com/caselaws?id=104622 The Tribunal set aside the Commissioner's decision, ruling in favor of M/s. Saroj Textiles Ltd. The Tribunal found insufficient evidence to prove the use of power for dutiable processes, rejecting allegations of suppression of facts. The demand for Central Excise duty and penalties was deemed unjustified, as the Department's case relied on assumptions and lacked direct proof. Consequently, the appeals were accepted, and the impugned order was overturned, granting consequential benefits to the appellants in accordance with the law. en-us Fri, 05 Oct 2001 00:00:00 +0530 Wed, 29 Feb 2012 17:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104622 The Tribunal set aside the Commissioner's decision, ruling in favor of M/s. Saroj Textiles Ltd. The Tribunal found insufficient evidence to prove the use of power for dutiable processes, rejecting allegations of suppression of facts. The demand for Central Excise duty and penalties was deemed unjustified, as the Department's case relied on assumptions and lacked direct proof. Consequently, the appeals were accepted, and the impugned order was overturned, granting consequential benefits to the appellants in accordance with the law. Case-Laws Central Excise Fri, 05 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104622