https://www.taxtmi.com/caselaws?id=126016 The Tribunal allowed the appeal, setting aside the duty demand and penalty imposition upheld by the Commissioner (Appeals). The case involved allegations of disproportionate electricity consumption for M.S. Ingots production, leading to suppressed production quantity calculations. The appellant successfully argued against the lack of concrete evidence supporting excessive electricity usage, pointing out factors affecting production and casting doubt on the accuracy of recorded quantities. With insufficient grounds to prove unaccounted production, the Tribunal ruled in favor of the appellant, granting consequential relief on 17-2-2009. en-us Tue, 17 Feb 2009 00:00:00 +0530 Mon, 31 Jul 2017 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126016 The Tribunal allowed the appeal, setting aside the duty demand and penalty imposition upheld by the Commissioner (Appeals). The case involved allegations of disproportionate electricity consumption for M.S. Ingots production, leading to suppressed production quantity calculations. The appellant successfully argued against the lack of concrete evidence supporting excessive electricity usage, pointing out factors affecting production and casting doubt on the accuracy of recorded quantities. With insufficient grounds to prove unaccounted production, the Tribunal ruled in favor of the appellant, granting consequential relief on 17-2-2009. Case-Laws Central Excise Tue, 17 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126016