https://www.taxtmi.com/caselaws?id=125864 The Tribunal emphasized that electricity consumption alone is not the sole determinant of manufacturing output, highlighting the need to consider various production factors. The case was remanded for further examination, with instructions for a practical trial run to assess the manufacturing process accurately. The Tribunal stressed the importance of credible evidence in proving clandestine activities and directed the adjudicating authority to objectively evaluate all evidence before reaching a final decision. Ultimately, the Tribunal set aside the previous order and instructed a fresh consideration of the matter to ensure a fair opportunity for the appellant to present their case. en-us Thu, 05 Feb 2009 00:00:00 +0530 Tue, 30 Oct 2012 18:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125864 The Tribunal emphasized that electricity consumption alone is not the sole determinant of manufacturing output, highlighting the need to consider various production factors. The case was remanded for further examination, with instructions for a practical trial run to assess the manufacturing process accurately. The Tribunal stressed the importance of credible evidence in proving clandestine activities and directed the adjudicating authority to objectively evaluate all evidence before reaching a final decision. Ultimately, the Tribunal set aside the previous order and instructed a fresh consideration of the matter to ensure a fair opportunity for the appellant to present their case. Case-Laws Central Excise Thu, 05 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125864