https://www.taxtmi.com/caselaws?id=153796 Duty demand for alleged clandestine manufacture cannot be sustained on average electricity consumption norms taken from another unit alone. In the absence of corroborative evidence such as excess production, use of inputs, statements, private records, or other material showing suppression, and without a unit-specific determination of normal production, suspicion was held insufficient to prove removal. Reliance on tests from a different factory was found inadequate because power consumption depends on unit-specific factors. The demand and consequential penalties were therefore not sustainable. en-us Tue, 23 Mar 2010 00:00:00 +0530 Tue, 30 Jul 2013 18:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153796 Duty demand for alleged clandestine manufacture cannot be sustained on average electricity consumption norms taken from another unit alone. In the absence of corroborative evidence such as excess production, use of inputs, statements, private records, or other material showing suppression, and without a unit-specific determination of normal production, suspicion was held insufficient to prove removal. Reliance on tests from a different factory was found inadequate because power consumption depends on unit-specific factors. The demand and consequential penalties were therefore not sustainable. Case-Laws Central Excise Tue, 23 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153796