https://www.taxtmi.com/caselaws?id=211089 A clandestine removal demand based mainly on electricity consumption and alleged excessive process loss did not justify coercive recovery at the interim stage where the assessee produced contrary technical reports from two Chartered Engineers. The technical evidence supported the reasonableness of electricity use for the furnace type in issue, while the Revenue failed to rebut that material with independent expert opinion or other supporting technical evidence. Explanations concerning furnace type, power interruptions, process wastage and cost of production were therefore not shown to be inadequate. On that basis, a prima facie case was established for waiver of pre-deposit and stay against recovery of duty, interest and penalty. en-us Fri, 08 Apr 2011 00:00:00 +0530 Tue, 28 Feb 2012 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211089 A clandestine removal demand based mainly on electricity consumption and alleged excessive process loss did not justify coercive recovery at the interim stage where the assessee produced contrary technical reports from two Chartered Engineers. The technical evidence supported the reasonableness of electricity use for the furnace type in issue, while the Revenue failed to rebut that material with independent expert opinion or other supporting technical evidence. Explanations concerning furnace type, power interruptions, process wastage and cost of production were therefore not shown to be inadequate. On that basis, a prima facie case was established for waiver of pre-deposit and stay against recovery of duty, interest and penalty. Case-Laws Central Excise Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211089