https://www.taxtmi.com/caselaws?id=153842 The Tribunal allowed the appellant's appeal regarding duty payment on diesel used for electricity generation and distribution to a residential colony. The appellant demonstrated maintaining separate records for duty paid diesel and units of electricity supplied to the residential colony, which were not properly examined by the authorities. The Tribunal found a lack of evidence supporting the authorities' contention that the diesel was used for both the factory and the residential colony without a clear distinction in consumption. The failure to address a crucial report during the enquiry and the violation of natural justice led to the appellant's successful appeal. en-us Thu, 24 Dec 2009 00:00:00 +0530 Wed, 31 Jul 2013 18:07:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153842 The Tribunal allowed the appellant's appeal regarding duty payment on diesel used for electricity generation and distribution to a residential colony. The appellant demonstrated maintaining separate records for duty paid diesel and units of electricity supplied to the residential colony, which were not properly examined by the authorities. The Tribunal found a lack of evidence supporting the authorities' contention that the diesel was used for both the factory and the residential colony without a clear distinction in consumption. The failure to address a crucial report during the enquiry and the violation of natural justice led to the appellant's successful appeal. Case-Laws Central Excise Thu, 24 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153842