https://www.taxtmi.com/caselaws?id=216362 In clandestine removal matters, excess electricity consumption, when supported by corroborative records such as bills, forms, private records, supplier correspondence, balance-sheet data and admissions, was treated as sufficient to make out a prima facie case for demanding pre-deposit and declining stay. The absence of proof of unaccounted raw material, transport or buyer records did not, by itself, displace that inference. By contrast, where the demand against Shree Steel Castings Pvt. Ltd. rested on a melter's estimate of silico-manganese consumption per tonne of ingots, the foundation was considered weak and unreliable, so a prima facie case for waiver of pre-deposit was found. en-us Mon, 28 Feb 2011 00:00:00 +0530 Tue, 26 Apr 2016 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216362 In clandestine removal matters, excess electricity consumption, when supported by corroborative records such as bills, forms, private records, supplier correspondence, balance-sheet data and admissions, was treated as sufficient to make out a prima facie case for demanding pre-deposit and declining stay. The absence of proof of unaccounted raw material, transport or buyer records did not, by itself, displace that inference. By contrast, where the demand against Shree Steel Castings Pvt. Ltd. rested on a melter's estimate of silico-manganese consumption per tonne of ingots, the foundation was considered weak and unreliable, so a prima facie case for waiver of pre-deposit was found. Case-Laws Central Excise Mon, 28 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216362