https://www.taxtmi.com/caselaws?id=121932 A claim for excise set-off under Notification No. 355/86-C.E. based on higher consumption of cut tobacco must be supported by credible records or other evidence. The assessee failed to prove actual consumption of 816 gms. for manufacture of 1,000 cigarettes, and earlier factual observations from a set-aside remand order could not be relied on. On the available record, the higher set-off claim remained unsubstantiated, so the additional benefit was denied. en-us Wed, 27 Jun 2007 00:00:00 +0530 Tue, 07 Aug 2012 12:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121932 A claim for excise set-off under Notification No. 355/86-C.E. based on higher consumption of cut tobacco must be supported by credible records or other evidence. The assessee failed to prove actual consumption of 816 gms. for manufacture of 1,000 cigarettes, and earlier factual observations from a set-aside remand order could not be relied on. On the available record, the higher set-off claim remained unsubstantiated, so the additional benefit was denied. Case-Laws Central Excise Wed, 27 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121932