https://www.taxtmi.com/caselaws?id=153684 A demand for clandestine manufacture and removal of M.S. ingots cannot be sustained on estimated electricity consumption ratios alone. The tribunal noted that no actual experiment was conducted in the appellant's unit, the ratio was borrowed from another unit despite differing operational conditions, and there was no corroborative evidence of unaccounted raw material, shortage of finished goods, or unrecorded sales. On that footing, electricity usage by itself was held insufficient to prove clandestine production or clearance, and the duty demand and penalty were set aside for want of independent supporting evidence. en-us Thu, 22 Apr 2004 00:00:00 +0530 Sat, 27 Jul 2013 10:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153684 A demand for clandestine manufacture and removal of M.S. ingots cannot be sustained on estimated electricity consumption ratios alone. The tribunal noted that no actual experiment was conducted in the appellant's unit, the ratio was borrowed from another unit despite differing operational conditions, and there was no corroborative evidence of unaccounted raw material, shortage of finished goods, or unrecorded sales. On that footing, electricity usage by itself was held insufficient to prove clandestine production or clearance, and the duty demand and penalty were set aside for want of independent supporting evidence. Case-Laws Central Excise Thu, 22 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153684