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    <title>2011 (2) TMI 839 - CESTAT, DELHI</title>
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    <description>The Tribunal allowed the appeals, deeming the duty demands unsustainable. It found the Department&#039;s reliance on generalized power consumption norms arbitrary and emphasized the necessity for individualized experiments to accurately determine power consumption per M.T. The Tribunal referenced a precedent where duty demands were dismissed on similar grounds, supporting its decision to set aside the orders in this case. It highlighted the importance of specific experiments in duty determinations, rejecting generalized norms for assessing duty obligations.</description>
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      <description>The Tribunal allowed the appeals, deeming the duty demands unsustainable. It found the Department&#039;s reliance on generalized power consumption norms arbitrary and emphasized the necessity for individualized experiments to accurately determine power consumption per M.T. The Tribunal referenced a precedent where duty demands were dismissed on similar grounds, supporting its decision to set aside the orders in this case. It highlighted the importance of specific experiments in duty determinations, rejecting generalized norms for assessing duty obligations.</description>
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