https://www.taxtmi.com/caselaws?id=125567 At the stay stage under Section 35F of the Central Excise Act, total waiver of pre-deposit was refused because the record showed a prima facie case based on multiple materials, including electricity-consumption data, undisclosed raw-material supply, and other investigative evidence suggesting clandestine manufacture and removal of excisable goods. The argument that the demand rested only on electricity consumption was rejected, as the alleged discrepancies were corroborated by additional circumstances. Earlier decisions were distinguished because they involved mere estimation without comparable supporting material. Partial pre-deposit of duty, interest, and penalty was directed. en-us Mon, 06 Jul 2009 00:00:00 +0530 Thu, 03 Aug 2017 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125567 At the stay stage under Section 35F of the Central Excise Act, total waiver of pre-deposit was refused because the record showed a prima facie case based on multiple materials, including electricity-consumption data, undisclosed raw-material supply, and other investigative evidence suggesting clandestine manufacture and removal of excisable goods. The argument that the demand rested only on electricity consumption was rejected, as the alleged discrepancies were corroborated by additional circumstances. Earlier decisions were distinguished because they involved mere estimation without comparable supporting material. Partial pre-deposit of duty, interest, and penalty was directed. Case-Laws Central Excise Mon, 06 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125567