https://www.taxtmi.com/caselaws?id=107151 Allegations of clandestine production and clearance must rest on conclusive, reliable evidence, and prima facie excess electricity consumption can justify fresh scrutiny of the evidentiary record. Although the departmental statements had been discredited in cross-examination, the annexures showing electricity usage, production figures, and other corroborative material still required reassessment to determine whether clandestine removal was established. The impugned order was set aside and the matter was remanded for de novo consideration by the original authority on the demand dispute, with penalty also left open for reconsideration. en-us Mon, 25 Nov 2002 00:00:00 +0530 Mon, 19 Mar 2012 11:20:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107151 Allegations of clandestine production and clearance must rest on conclusive, reliable evidence, and prima facie excess electricity consumption can justify fresh scrutiny of the evidentiary record. Although the departmental statements had been discredited in cross-examination, the annexures showing electricity usage, production figures, and other corroborative material still required reassessment to determine whether clandestine removal was established. The impugned order was set aside and the matter was remanded for de novo consideration by the original authority on the demand dispute, with penalty also left open for reconsideration. Case-Laws Central Excise Mon, 25 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107151