https://www.taxtmi.com/caselaws?id=107017 Clandestine production and clearance allegations required fresh adjudication where statements relied on by the department had not survived cross-examination, but electricity-consumption data and supporting annexures still indicated possible excess production. The appellate record showed that such consumption figures could not be ignored and had to be weighed with the remaining evidence before deciding whether clandestine manufacture and removal were established. The order was therefore set aside and the matter remanded for de novo consideration, with the Revenue allowed to rely on electricity-consumption patterns and other supporting material. The penalty issue in relation to Shri Murali was also left open for reconsideration by the original authority. en-us Mon, 25 Nov 2002 00:00:00 +0530 Sat, 17 Mar 2012 10:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107017 Clandestine production and clearance allegations required fresh adjudication where statements relied on by the department had not survived cross-examination, but electricity-consumption data and supporting annexures still indicated possible excess production. The appellate record showed that such consumption figures could not be ignored and had to be weighed with the remaining evidence before deciding whether clandestine manufacture and removal were established. The order was therefore set aside and the matter remanded for de novo consideration, with the Revenue allowed to rely on electricity-consumption patterns and other supporting material. The penalty issue in relation to Shri Murali was also left open for reconsideration by the original authority. Case-Laws Central Excise Mon, 25 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107017